Earnings Management untuk Meningkatkan Kinerja pada Perusahaan yang Mengalami Financial DIstress Studi Empiris pada Perusahaan Publik Yang Terdaftar di Bursa Efek Jakarta
Syam, Herry (adv. Dr. Gudono, MBA), Dr. Gudono, MBA
The objective of this study was to examine earnings management practice company with persistent loss. This study employs accruals model especial discretionary accruals from Jones model to measure earnings management. This stu employs t-test to test of hypothesis that the troubled companies have more abnorm accruals than non-troubled companies. Contrary to hypothesis this research provl evidence both the troubled companies and non troubled companies managed earning to report higher earnings. Discretionary accruals mean to troubled companies manufacture industries and non manufacture industries were 0.379 and 0.613 s discretionary accruals mean to non troubled companies in manufacture industries a non manufacture industries were 0.21 and -5.53 respectively. Mean differences abnormal accruals is not significant to both troubled companies and non troub compames.
Kata Kunci : Troubled companIes, Accruals, Discretionary Accruals, Earnil Management
