Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba

Titik Aryati; Yoel Charisma Walansendouw

doi:10.14710/jaa.9.2.244-260

DOI: https://doi.org/10.14710/jaa.9.2.244-260

Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba

*Titik Aryati - Universitas Trisakti, Indonesia

Yoel Charisma Walansendouw - Universitas Bakrie, Indonesia

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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.

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Keywords: corporate diversification, earnings management

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Section: Research Articles

Language : EN

In Volume 9, Nomor 2, Tahun 2013

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