Sudiyanto, Ariany Utami (0751341) (2011) Deteksi Manajemen Laba dengan Menggunakan Metode Kang dan Sivaramakrishnan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2008-2009. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
The major purpose of this study is to detect earnings management. The ISX (Indonesian Stock Exchange) listed manufacturing companies for 2008 to 2009 period is used as sample. Earnings management was detected with Instrumental Variable Approach (Kang and Sivaramakrishnan, 1995). Earnings management was detected if accrual discresioner value > 0. The results found no empirical evidence that earnings management occurs at the manufacturing companies listed on the Stock Exchange in the period 2008-2009. The authors suspect the results of this study relates to the phenomenon of global crisis and the methodology used.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Earnings Management, Kang and Sivaramakrishnan, Instrumental variable approach, Accrual Discresioner |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 12 Mar 2015 09:45 |
| Last Modified: | 12 Mar 2015 09:45 |
| URI: | http://repository.maranatha.edu/id/eprint/11012 |
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