Pengaruh Waktu Penyampaian Laporan Keuangan Tahunan Pada Manajemen Laba: studi empiris pada perusahaan manufaktur di Bursa Efek Jakarta

Hawari, Nungky Octavia , N.A.

2007 | Skripsi | S1 Accounting

Gadjah Mada University This study examines whether firms releasing annual financial statement later than due date issued by Bapepam engage in earnings management. The objectives of the study to give empirical evidence that firm releasing annual financial statement later than the due date is engage in earnings management and to give empirical evidence that the degree of earnings management varies directly with the reporting lag. This study uses a cross-sectional and pooled data of manufacturer firms listed in BEJ during 2003-2005. Both univariate and multivariate test were conducted. The result are consistent with the hypothesis, late reporter employ iuncome-decreasing accruals as a means of earnings manipulation. The longer the reporting lag, the greater the magnitude of negative discretionary accruals. Keywords: earnings management, timeliness, reporting lag.

Kata Kunci : Laporan Keuangan, Manajemen Laba, earnings management, timeliness, reporting lag