JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol. 1 No. 1 (2019): Desember

Pengaruh discretionary accrual terhadap earnings management: Studi pada perusahaan otomotif yang terdaftar di bursa efek indonesia periode 2012 – 2016

Ersi Sisdianto (Universitas Islam Negeri Raden Intan Lampung)
Rahmat Fajar Ramdani (Universitas Islam Negeri Raden Intan Lampung)
Ainul Fitri (Universitas Islam Negeri Raden Intan Lampung)

Article Info

Publish Date
10 Dec 2019

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

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Journal Info
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Website

Abbrev

Jakman

Publisher

Goodwood Publishing

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Description

Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan ...