Jurnal Ilmiah

PERBEDAAN PERILAKU EARNINGS MANAGEMENT BERDASARKAN PADA PERBEDAAN LIFE CYCLE DAN UKURAN PERUSAHAAN *

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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

earnings management, corporate life cycle, growth,

Info Detail Spesifik

The objective of the study was to examine the difference of earnings management based on the difference of corporate life cycles (growth, mature, and stagnant) and firm size. This earnings management behavior differences were shown by the magnitude of earnings management in every life cycle stage and firm size. Small-sized firms and may have not sophisticated internal control system engage in more earnings management, as measured by discretionary accrual. Firm in mature and stagnant stage may have more sophisticated internal control system than firm in growth stage. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data observation period was 8 years (2000-2007). The data was collected using purposive sampling method. Total samples were 135 firms. Earnings management was indicated by the magnitude of discretionary accruals, which is bigger than null. The samples are classified into various life cycle using dividend payout, sales growth, capital expenditure value, and age. Firm size are classified by total assets. As predicted, the empirical results indicate firms in growth, mature, and stagnant stage are conducting earnings management. This research could not found any earnings management differences between life cycle and size.

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