Pengaruh Efisiensi Kontrak, Profitabilitas Dan Income Smoothing Terhadap Earnings Management
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Date
2015-08-26
Authors
Agustiana, Eka
Journal Title
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Volume Title
Publisher
Politeknik Negeri Batam
Abstract
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.
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Keywords
Manajemen Bisnis, Akuntansi Manajerial, Profitability, Income Smoothing, Bonus Plan