Utang, Diversifikasi dan Manajemen Laba

Hartanto , Prissilia and Rudiawarni, Felizia Arni and Harindahyani, Senny (2016) Utang, Diversifikasi dan Manajemen Laba. In: KONFERENSI REGIONAL AKUNTANSI (KRA) III TAHUN 2016 , 20-21 APRIL 2016, Jember. (Unpublished)

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The purpose of this research is to explain is there any significant relation between corporate’s debt that supported by diversification and earnings management practice. This research use two earnings management measure to give better understanding of debt and earnings management. The result from two earnings management measurement models that used are different. By using McNichols model (2002) the result show that debt reduce earnings management because of financial supplier’s monitoring. But when diversification is moderate between debt and earnings management, debt have positive relation with earnings management. Unlike Jones short term cash flow and lagged accruals model in Pae (2005), the result show that debt is not significant with earnings management, but diversification is positive significant with earnings management, it’s shows diversification increase corporate’s complexity where information asymmetry cause earnings management become undetectable.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Earnings management, Debt, Diversification, Discretionary accruals
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 17 Apr 2017 07:59
Last Modified: 17 Apr 2017 07:59
URI: http://repository.ubaya.ac.id/id/eprint/29589

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