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

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

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