Prosiding Seminar Nasional dan Call for Papers, Business in Society: Towards Asian Era Surakarta, 18-19 Maret 2014

Title : METODE EARNINGS MANAGEMENT DALAM PERSPEKTIF INCOME SMOOTHING
Author : Yuni Pristiwati Noer Widianingsih
Abstract:
This research aims to provide evidence regarding the measurement of earnings management in
 
perspective of income smoothing. The measurement of earnings management includes two
 
approaches namely real earnings management and accounting earnings management. This research
 
sampled manufacturing companies listed on Indonesia Stock Exchange published financial statements
 
year 2011 and 2010. Variables used in this study is the real earnings management and accounting
 
earnings management as the dependent variable. Unexpected income as earnings smoothing proxy.
 
Testing is done using multiple regression analysis. The results showed that real earnings management
 
and accounting earnings management associated significant but they are not related to income
URI http://stas.ac.id/publikasi/1
   

Files in this item

Files Format View
Abstract.pdf PDF View/Open
16.%20Yuni%20Pristiwati%20Noer%20Widianingsih.pdf PDF View/Open