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JIRA HUBUNGAN ANTARA FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT
The purpose of this research is to detect the influence of financial distress to the earnings management at
the manufacturing companies of consumer goods industrial sector which are listed in the Indonesia Stock
Exchange (IDX). The research objects are Manufacturing Companies of consumer goods industrial sector which
are listed in the Indonesia Stock Exchange Corner STIESIA which is located on Jl. Menur Pumpungan No. 30
Surabaya. The quantitative research method is carried out in this research by analyzing the data which is
measured in a numeric scale (figure) and then it is tested by using simple linear regressions analysis. The
research samples are 14 manufacturing companies of consumer goods industrial sector which are listed in the
Indonesia Stock Exchange (IDX). The collection of samples in this research is carried out by using purposive
sampling method. The in used data is obtained from the annual report of the manufacturing companies of
consumer goods industrial sector which are listed in the Indonesia Stock Exchange (IDX). The result of the test
shows that there is a significant relationship between financial distresses and earnings management of the
company. Its relationship is a unidirectional relationship which means that the company which encounters
financial distress performs earnings management action by using earnings increase pattern so the company able
to fulfill its obligations.
Keywords: Z-Score, Financial Distress, Earnings Management.
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