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Pengaruh Efisiensi Kontrak, Profitabilitas Dan Income Smoothing Terhadap Earnings Management
(Politeknik Negeri Batam, 2015-08-26) Agustiana, Eka; Lestari, Nanik
The purpose of this research is to analyze the impact of Contract efficiency, profitability and income smoothing on earnings management. Contract efficiency was proxied with a bonus plan, debt covenants and political cost. Profitability was proxied by return on assets (ROA) and income smoothing proxied by changes operating cash flow. While earnings management discretionary accruals are measured by using two models of Modified Jones Model and Kothari Model. The research was conducted for non banking firms in Indonesia Stock Exchange from 2010 to 2013. The results of this study are, The results using the Modified Jones Model as a proxy of earnings management can not showed relationship between political cost, bonus plan, debt covenants, profitability and income smoothing on earnings management. The results using the Kothari Model as a proxy of earnings management we found evidence of positive relationship between debt covenant, political cost, profitability on earnings management. but we haven’t evidance of relationship between bonus plan and income smoothing on earnings management.