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
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URI | : http://stas.ac.id/publikasi/1 | |
Files | Format | View |
Abstract.pdf | View/Open | |
16.%20Yuni%20Pristiwati%20Noer%20Widianingsih.pdf | View/Open |