PENGARUH PENGUNGKAPAN KORPORASI (CORPORATE DISCLOSURE) TERHADAP MANAJEMEN LABA DAN KINERJA KORPORASI
ABSTRACT: As a go public
company which half of its shares owned by the public through transactions in
stock exchange, the presentation of financial report must qualify conditions as
proposed by the authoritative Stock Exchange Committee (Badan Pengawas Pasar
Modal). In this research corporate exposure was proved not to have any
significant effects on earning management and corporate performance. Besides
the lower level of voluntary exposure, stakeholders tend to be suspicious on
information and facts presented by go public companies. The following impacts
of this distrust was stakeholders do not use corporate disclosure as medium to
control managerial activities in term of earning management and corporate
performance. Stakeholders’ distrust also implied that corporate exposure had
not been able to provide an accurate description regarding what companies
really work on. Regulations on corporate exposure is rather a formality than an
information provision in financial report.
Keywords: corporate exposure,
earnings management, corporate performance
Kode Jurnal: jpmanajemendd090027
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