PENGARUH LAPORAN AUDITOR DENGAN MODIFIKASI GOING CONCERN TERHADAP ABNORMAL ACCRUAL
ABSTRACT: This research aims
to test factors affecting earnings management and whether companies which
received modified going concern opinion will manage they earnings after
receiving that opinion. Using sample of 84 companies which receive modified going
concern opinion between 1999 and 2001, and logistic regression test, we find that
companies which received modified going concern opinion will do earn-ings
management in the year after they received that opinion. Variable that affect
earnings management significantly is long term debt.
Key word: modified going
concern, earnings management
Penulis: Sri Astuti, M. Hanad
Hainafi
Kode Jurnal: jpmanajemendd050015
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