Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba
Published: 31 May 2013.
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Section: Research Articles
Abstract
The objective of this research is to examine the effect of corporate diversification on earnings
management. Corporate diversification is measured by Herfindahl Index, while earnings
management is measured by discretionary current accruals. This research used 53 firms listed
in Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by using
multiple regression analysis. The result of this research shows that corporate diversification does
not give significant effect to earnings management.
management. Corporate diversification is measured by Herfindahl Index, while earnings
management is measured by discretionary current accruals. This research used 53 firms listed
in Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by using
multiple regression analysis. The result of this research shows that corporate diversification does
not give significant effect to earnings management.
Keywords
corporate diversification, earnings management
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