I Made Laut Mertha Jaya, - and I Made Narsa, - (2020) The Beauty and the Beast of Earning Management in Indonesia. Opcion, 36 (91). pp. 1097-1140. ISSN pISSN: 1012-1587, eISSN: 2477-9385
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Abstract
Earnings management is controversial for the business and accounting worlds. Whether an action is accessed to be proper or not can only be done by certain individuals based on the level of understanding they have. This research prioritized the concept of understanding of earnings management patterns carried out by companies in Indonesia for eleven years (2008-2018). This research was conducted using a descriptive quantitative method with 1,023 data analysis of 93 selected company samples from a total of 676 companies on the Indonesia Stock Exchange. This study concludes that three types of ratio scales can be used in interpreting a pattern of earnings management in all companies in Indonesia, as measured by discretionary accruals.
| Item Type: | Article | ||||||
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| Uncontrolled Keywords: | Earning Management, Finance Accounting, and Discretionary Accruals. | ||||||
| Subjects: | H Social Sciences H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Akuntansi | ||||||
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| Depositing User: | Tn Sugeng Riyanto | ||||||
| Date Deposited: | 11 Jan 2023 03:15 | ||||||
| Last Modified: | 11 Jan 2023 03:15 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/119502 | ||||||
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