Hubungan antara Kondisi Keuangan Perusahaan dengan Manajemen Laba

Fuad, Jauharul, Ratna Nurhayati, S.E., M.COm. Ak.

2007 | Skripsi | S1 Extention - Accounting

This research aims at obtaining empirical evidence on the relationship between corporate financial condition and earnings management. Corporate financial condition is proxied with persistent net income and persistent losses. Discretionary accruals as proxy of earnings management is computed by modified jones model. Size is used as control variable. The samples were 106 listed manufacturer companies at JSX, with total observation of 352 financial statements during four years. The test results of multiple regression and independent sample t-test show that there is no relationship between financial distress and earnings management, earnings management by income increasing occurs at the companies with healthy financial condition, and earnings management is influenced by firm size. Key words: Earnings Management, Discretionary Accruals, Financial Distress, Firm Size.

Kata Kunci : Keuangan Perusahaan, Manajemen Laba, Eernings Management, Corporate Financial Condition, Financial Distress