PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY
Abstract: This research
objective is to
axamine empirically the
influence of earnings management on
earnings quality. The
study motivated by
the controversy of
previous study about earnings management and earnings quality. Earnings
management was measured
by Discretionary Accrual
and earnings quality was
measured by Earnings
Response Coefficient (ERC).
The units were
128 (16x8) Quartal financial
report in manufacturing
companies listed in
the Jakarta Stock Exchange, started from the year 2005 up
to 2006. The data was collected using purposive sampling method. Statistical
method used to test the hypotheses was multiple regressions. The result of the research showed that: the
influence of earnings management on earnings
quality was negative,
sig 0.049. It
means that the
lower earnings management will be
followed by higher
earnings quality. This
study supported the
result of Fetham and Pae (2000), Nelson et al. (2000),
Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti
(2006).
Keywords: Earnings
management, Earnings Quality,
Discretionary Accrual, Earnings Response Coefficient (ERC), CAR
Penulis: Pupun Tri Wahyuni, Resti
Yulistia Muslim
Kode Jurnal: jpakuntansidd1000214
