Kemampuan Variabel Akuntansi Mendeteksi Earnings Management
Sari P, Lioni Dwi Puan, Wulan Wimbari, S.E., M.Bus., Ak.
2007 | Skripsi | S1 AccountingN.A.
Earnings management has become an important issue for users since it can mislead users in making economic decisions. Certainly, this conditions would arise the need to detect earnings management that might happen in a firm. One of the tools to detect earnings management is accounting variables. The purpose of this research is to test the ability of accounting variables in detecting earnings management. This research uses regression analysis to test the hypothesis. In conclusion, particular accounting variables can be used in detecting earnings management. Keywords: earnings management, accounting variables.
Kata Kunci : Varaiabel Akuntansi, Earnings Management, Manajemen Laba
