DIVERSIFIKASI PERUSAHAAN DAN MANAJEMEN LABA
Abstract: This study examines
the association between corporate diversification and earning management. This
study making an explicit distinction between operational and geographic diversification.
Based on a sample of 124 mining and banking companies that listed on theIndonesian
Stock Exchange in the period 2010-2011, The result of this study indicates thatoperation
diversification did not have significant influence to earning management onmining
and banking companies. Higher geographic diversification decrease earningmanagement
on mining company. The more the banking company has geographicsegments, the
higher the company perfoms earning management. Samples were selected by purposive
sampling method and Data were analyzedusing multiple regression analysis model.
Penulis: Dewi Lupitasari,
Marsono
Kode Jurnal: jpakuntansidd131089
