skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia

Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2014-06, Vol.16 (1), p.43-51 [Peer Reviewed Journal]

ISSN: 1411-0288 ;EISSN: 1411-0288 ;DOI: 10.9744/jak.16.1.43-51

Digital Resources/Online E-Resources

Citations Cited by
  • Title:
    Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia
  • Author: Nieken Herma Sari ; Nurmala Ahmar
  • Subjects: Accrual earnings management ; revenue discretionary model
  • Is Part Of: Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2014-06, Vol.16 (1), p.43-51
  • Description: Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. The measurement model is the discretionary revenue model consists of conditional revenue model and revenue model. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each industry sector. These results prove that the revenue model is able to indicate the industrial sector 8 of the total 13 industries in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the industrial sector 11 of the total 18 sectors industry that overall indicated accrual earnings management.
  • Publisher: Petra Christian University
  • Language: Indonesian
  • Identifier: ISSN: 1411-0288
    EISSN: 1411-0288
    DOI: 10.9744/jak.16.1.43-51
  • Source: DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait