Analisis Pengaruh Kualitas Ungkapan Sukarel Terhadap Earnings Management

Fadli (Pemb : Dr. Jogiyanto HM., MBA),

2003 | Tesis | S2 Accounting

Penelitian ini menguji apakah kualitas ungkapan berpengaruh terhadap earnings management. Tujuan penelitian ini adalah untuk menguji apakah kualitas ungkapan, leverage, dan ukuran perusahaan berpengaruh terhadap earnings management. Sampel yang digunakan sebanyak 61 perusahaan yang terdaitar di Bursa Efek Jakarta pada tahun 1999 dan 2000.

Hipotesis penelitian ini adalah: (1) Kualitas ungkapan berpengaruh negatif terhadap earnings management,(2) Ukuran perusahaan (size) berpengaruh terhadap earnings management, dan (3) Leverage berpengaruh terhadap earnings management. Dengan menggunakan regresi berganda, hasil pengujian mendukung hipotesis bahwa Kualitas ungkapan dan leverage berpengaruh negatif terhadap earnings management, dan Ukuran perusahaan (size) berpengaruh positif terhadap earnings management.

This research is examining which disclosure quality influence on earnings management. Purpose of this study is testing which is difclosure quality ; leverage and firms' size have influence on earnings management. About 61 firm samples used on this research are the listing firms on Jakarta Stock Exchange for year period 1999 and 2000.

The research hypothesis is: (1) disclosure quality has negative influence on earnings management, and (2) firms' size has influence on earnings management. Multiple regression was used, testing result supporting the hypothesis that disclosure quality and leverage has negative influence on earnings management, and firms' size has positive influence on earnings management.

Kata Kunci : Earnings management, discretionary accrual, leverage dan ukuran perusahaan (size)