KECENDERUNGAN MANAJEMEN LABA PADA INDUSTRI TEKSTIL DAN PRODUK TEKSTIL DI BURSA EFEK INDONESIA YANG DIPREDIKSI MENGALAMI KEBANGKRUTAN
Abstrak: This research
objective is to explore earnings management’s indication in
listed textile company
of Jakarta Stock
Exchange which was predicted
bankrupt during 2004-2006 periods with Altman Z score. Hypothesis is
tested using one
sample t test. From
the sample tested there was earnings management
indication during bankrupt’s prediction period. This result of research shows
firm with 3 years in loss tends to do
earnings management. In advance, this
study is supports signaling theory which explain that if firm’s
performance and its prospect is bad, the
manager records negative
discretionary accruals as
signal where current and next
profit worse than current non-discretionary accruals to inform
the market that
manager has strong
confident to solve
the problems and show the managerial quality. With this signal, manager expects
market appreciation to handle stock’s price decreasing.
Keywords: Bankrupt prediction, Altman
Z score, earnings management, discretionary
accruals
Penulis: AGNES UTARI
WIDYANINGDYAH dan OCTA FENNY LISTIYANA
Kode Jurnal: jpakuntansidd090032
