PENGARUH PERJANJIAN HUTANG, KONDISI KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Abstract: The objective of
this research is to examine whether debt covenant and financial condition
influence earnings management. Earnings management that used in this research
consists of income increasing earnings management (1) and income decreasing
earnings management (0). Sample consists of 71 manufacturing companies that
were listed at Jakarta Stock Exchange (now, Indonesia Stock Exchange) since
1997-2003. Hypotheses are examined by using logistic regression. The results
show that financial condition influence income increasing earnings management,
but there is no significant influence between firms with debt covenant and
income increasing earnings management.
Keywords: debt
covenant, financial condition,
income increasing earnings management, income decreasing earnings
management
Penulis: Resti Yulistia
Kode Jurnal: jpakuntansidd090143
