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All Journal Jurnal Akuntansi dan Pajak FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Rahmat Fajar Ramdani
Universitas Islam Negeri Raden Intan Lampung
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Journal : JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

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Pengaruh discretionary accrual terhadap earnings management: Studi pada perusahaan otomotif yang terdaftar di bursa efek indonesia periode 2012 – 2016 Ersi Sisdianto; Rahmat Fajar Ramdani; Ainul Fitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.184 KB) | DOI: 10.35912/jakman.v1i1.4

Abstract

Purpose: This study aims to provide an overview of the effect of discretionary accruals on earnings management. Research methodology: The research uses quantitative methods that take secondary data from annual financial statements. Results: The results show that discretionary accruals have a positive and significant effect on earnings management in the automotive and component sector manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Limitation: This study only discusses how much influence of discretionary accruals on earnings management. Also, the number of samples and populations are less than 100 samples. Thus, it is possible for further research to conduct similar research with more samples. Contribution: This research provides new literature related to the effect of discretionary accruals on earnings management. Keywords: Discretionary accrual, Non discretionary accrual earnings management, Profit reporting
Co-Authors A. Zuliansyah Ainul Fitri Any Eliza Dimas Pratomo Ersi Sisdianto Nina Lelawati