Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba
Published: 31 May 2013.
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
Article Metrics:
Article Info
Section: Research Articles
Others articles
ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA
PENGARUH INDEPENDENSI DAN EFEKTIFITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA
PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)
ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014)
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Last update: 2021-02-26 00:17:01
No citation recorded.
Last update: 2021-02-26 00:17:01
No citation recorded.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
