INDIKASI MANAJEMEN LABA PADA LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA TAHUN 2005-2010

SULASTRI, KADEK AYU (2012) INDIKASI MANAJEMEN LABA PADA LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA TAHUN 2005-2010. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The impact of the global crisis occurred in 2008 is very influential in the business community in Indonesia. This study classifies the sample into two groups of listed companies, namely: group of companies that suffered losses in a row during the 2005-2010 and the group of companies that earn profits in the year and the same type of business. This study consists of 7 companies loss and 7 companies profit with 5 years of observation, so the total sampel was 70. This study aims to find answers to wheter there are indications of earning management elements in the financial statements of public companies in Indonesia and wheter indications of earning management elements in the financial statement of public companies in Indonesia that earn profit in a row during the 2005-2010 is bigger than public companies in Indonesia that suffered losses in a row during the 2005-2010. As a proxy indication of earnings management is to calculate the discretionary accruals and find the average discretionary accruals of each group company. This study tested using one sample kolmogorov-smirnov test and as well as non parametric test of Mann Whitney-U test, based on one sampel kolmogorov-smirnov test is known that the data are not normally distributed, so that further testing using the Mann Whitney-U test. Based on Mann Whitney-U test is known that there are indications of earning management elements for public companies that earn profit significantly greater than public companies that suffered losses. Keywords: Earning Management, Financial Statements, Discretionary Accruals.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Jul 2018 04:03
Last Modified: 05 Jul 2018 04:03
URI: http://eprints.perbanas.ac.id/id/eprint/3268

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