Manajemen Laba Pada Perusahaan Bermasalah
AMANAH, LAILATUL (Pembimbing : Suwardjono, Dr., M.Sc.), Suwardjono, Dr., M.Sc.
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The objective of this study was to examine earnings management practice to companies with persistent loss. This study employs accruals model especially discretionary accruals from Jones model to measure earnings management. This study employs t-test to test of hypothesis that the troubled companies have more abnormal accruals than non-troubled companies. Contrary to hypothesis this reseach provide evidence both the troubled companies and nontroubled companies managed earnings to report higher earnings. Discretionary accruals mean to troubled companies and nontroubled companies were 0.305 and 0.190 respectively. Mean diffrences of abnormal accruals is not siqnificant to both troubled companies and non troubled companies.
Kata Kunci : Troubled Companies, Accruals, Discretionary Accruals, Earnings Management
