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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Keuangan dan Perbankan Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis JPPI (Jurnal Penelitian Pendidikan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat IIJSE
Edy Suprianto
Universitas Islam Sultan Agung, Semarang, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

 1 
MANAJEMEN LABA DI INDONESIA: STUDI SEBUAH BIBLIOGRAPI Edy Suprianto; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.717 KB) | DOI: 10.26905/jkdp.v21i2.1314

Abstract

This research tries to describe the development of earnings management research in Indonesia which is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in Java island. Samples obtained from 1999 to 2016 obtained 67 articles discussing earnings management. We classify this article based on the research topics, methods and models used by the researchers. The results obtained are most of the articles on earnings management in Indonesia published in Jurnal Akuntansi Keuangan Indonesia (JAKI) and Jurnal Akuntansi dan Keuangan(JAK). Antecedent topics of earnings management is a topic that is widely studied. Analytical method and accrual modified Jones model is the most popular model used because this model is considered the most appropriate to measure the accrual of earnings management compared to other models.
Co-Authors Ahmad salim Dedi Rusdi Dedi Rusdi Dedi Rusdi, SE,MSi,Akt Doddy Setiawan Doddy Setiawan Dyah Sawitri Hendry Setiawan Henny Murtini Kiryanto - Lifza Priyangga Putra Mifkhatun Nikmahi Rahmawati Rahmawati Ramadhani Rizal Rinardi Rida Hermina Septian Harryoga Suwarno Suwarno Ummul Aqida Zaenal Alim Adiwijaya