PENGARUH EARNINGS MANAGEMENT TERHADAP KONSERVATISMA AKUNTANSI
ABSTRACT: The objective of the
research is to find out empirical evidence of the influence of earnings
management on conservatism accounting. The population of the study was listed
companies in the manufacturing sector at the Jakarta Stock Exchange, and the
sample was determined based on the following criteria manufacturing business
publishing financial statement of per 31 December. There were 58 companies
meeting the criteria. Data analysis was carried out in terms of financial
report during 2001-2006. The hyphoteses of research were tested using logistic
regression. The research prove that if related by earnings management, company
manager tend to use the accountancy which conservative not will limit the
action of opportunistic management. The results show that earnings management
influence conservatism accountancy is not consistent used company in Indonesia
because still the existence of some of more opting company to use the
conservative accountancy or use the accountancy is not conservative.
Keywords: Earnings management,
conservatism accountancy, agency theory and accrual policy
Penulis: FIVI ANGGRAINI dan
IRA TRISNAWATI
Kode Jurnal: jpakuntansidd080034
