ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 5 No 02 (2021): Accruals Edisi September 2021

Analysis the Effect of Short Term Debt on Earnings Management in Companies Listed on Indonesian Stock Exchange

Sukiantono Tang (Universitas Internasional Batam)
Lina Wati (Unknown)

Article Info

Publish Date
25 Oct 2021

Abstract

The purpose of this research is to examine the impact of short term debt on earnings management. The independent variable include is short term debt. The dependent variable is earnings management which is measured by (Dechow & Dichev, 2002) modified by (McNichols, 2002) model. This research used purposive sampling to non-financial companies which are listed in Indonesia Stock Exchange from 2014-2018. The data was analyzed by data panel regression. The result of this research indicates that short term debt has a significant positive effect on earnings management in companies with high short tern debt values and significant negative effect in companies with low short term debt values.

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

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

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...