PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Abstrak: This
study investigated size
effect to earnings
management. In this study,
it is investigated
whether medium and
large-sized firm more aggressive
to use earnings
management through reporting positive earnings
to avoid losses
and/or earnings decreases
by examining the earnings
(change) frequency distribution
and probit analysis. Documented
is empirical evidence
that small-, medium-and large-sized firms tend to report
positive earnings to avoid earnings losses.
However, this study
observed that firm
size plays differing roles in
earnings management. This
study found that
medium-and large-sized firms do
not engage more
earnings management aggressively than
small firms for
both avoiding reporting
earnings losses and earnings decreases.
Keywords: Firm size, earnings management, agency
theory, signaling theory, size hypothesis
Penulis: RR. SRI HANDAYANI dan
AGUSTONO DWI RACHADI
Kode Jurnal: jpakuntansidd090035
