Path: Top

Studi Mengenai Indikasi Manajemen Laba dalam Laporan Keuangan Perusahaan Publik di Bursa Efek Jakarta.

Rian Kusindratno, Nurmadi H. Sumarta

Jurnal Ekonomi, volume 9, nomor 1, Januari 2005.
Journal from JIPTUNMERPP / 2008-01-09 09:44:54
Oleh : Rian Kusindratno, Nurmadi H. Sumarta., Faculty_of_Economics_-_Merdeka_University_Malang (jurnalekonomi-feunmer@yahoo.com)
Dibuat : 2005-01-01, dengan file

Keyword : Profit management, accrual total, accrual accounting discretionary.


The aims of this research are to retest the probability of indicating profit management element to the financial statement of manufacturing public companies listed in the jakarta Stock Exchange. Besides, to know to distingushed between the company with profit there years continously and the total of accrual discretionary company with three years loss during 1999-2001. This research implementing normality test with one colmogorove sample, parametric test (independent sample-t test) and non parametric (mann-whiteney U). The result shows that during three years, the data did not distribute normally. Further, based on one colmogorove-smimove sample, in fact the data distributed normally. Therefore, used parametric test (per year) and non parametric test simultaneously. According to Man-Whitney U test, found t there is indication profit management on the financial statement, in which the company with profit tend to implement profit management rather than the company with suffering loss. By using t test, found that during 1999-2000, indicated that profit element management tend to profitable company and at the year 2001, tend to the lost company.

Deskripsi Alternatif :

The aims of this research are to retest the probability of indicating profit management element to the financial statement of manufacturing public companies listed in the jakarta Stock Exchange. Besides, to know to distingushed between the company with profit there years continously and the total of accrual discretionary company with three years loss during 1999-2001. This research implementing normality test with one colmogorove sample, parametric test (independent sample-t test) and non parametric (mann-whiteney U). The result shows that during three years, the data did not distribute normally. Further, based on one colmogorove-smimove sample, in fact the data distributed normally. Therefore, used parametric test (per year) and non parametric test simultaneously. According to Man-Whitney U test, found t there is indication profit management on the financial statement, in which the company with profit tend to implement profit management rather than the company with suffering loss. By using t test, found that during 1999-2000, indicated that profit element management tend to profitable company and at the year 2001, tend to the lost company.

Beri Komentar ?#(0) | Bookmark

PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiF
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

Print ...

Kontributor...

  • Editor: