DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA
Abstract: By analyzing the
quarterly financial report, this research aims to provide empirical evidence
about the timing of earnings management activities based riels
(activities-based real earnings management) and profits related to alignment
and the persistence of profits. Hypothesis are: (1) riels earnings management
more done in the fourth quarter, (2) flattening profits through earnings
management riel a positive impact on the persistence of earnings and (3) companies
that allegedly made a profit through the manipulation of leveling riel activity
has the persistence of profit higher in the fourth quarter than in any other
quarter.
This study tested three earnings management proxy riel operating cash
flow is abnormal, abnormal discretionary expenses, and abnormal production
boarding. Riel profit management is calculated by summing the three
standardized proxy. The number of companies that serve as a sample according to
the criteria is a company with 63 research period from 2004 to 2008. Of this
amount, the company entered into a profit-based criteria grader Eckel model is
as much as 26 companies. The collection of data with purposive sampling method.
Testing the first and third hypothesis was tested with different test or
indendent sample t-test while the second hypothesis was tested with regression.
The first hypothesis test results showed that the average abnormal
operating cash flow, abnormal discretionary expenses, and lodging in the
abnormal production of the fourth quarter is statistically greater than in any
other quarter. Standardize the amount of the three proxy in the fourth quarter
is also statistically greater than in any other quarter. This study failed to
support the second hypothesis which states that the flattening of profit
through the manipulation of positive affect riel activity against the
persistence of profits. In contrast, this study proves that the act of leveling
a profit through the manipulation of riels activities negatively affect the
persistence of profits. The third hypothesis test results show that the average
difference between the persistence of profits in the fourth quarter with the
other quarter was not statistically significant. So that it can be said that
there is no difference in the persistence of profits in the fourth quarter with
another quarter.
Penulis: Nining Ika Wahyuni
Kode Jurnal: jpakuntansidd130797
