Jurnal Ilmiah

PRAKTIK MANAJEMEN LABA TERKAIT PERINGKAT OBLIGASI

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Judul Seri

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No. Panggil

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Penerbit

: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

E-BOOK

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

: earning management, financial performance, bond

Info Detail Spesifik

This study aims to give empirical evidence about earning management practice related to bond issue. The data of the study consist of 68 corporate bond of non financial firms listed on Indonesian Stock Exchange in 2005-2008. The technique sampling is purposive sampling. The study uses Healy (1985) model to detect the earning management. The result of this study shows the existence of earning management practice in four observation period, however, the relationship between earning management and bond rating is only in the period when bond is issued. This finding indicates that there is manager efforts for manipulating their profit.

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