PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

RR. SRI HANDAYANI dan AGUSTONO DWI RACHADI
Program Magister Ilmu Akuntansi Universitas Diponegoro
handayanifeundip@yahoo.com

Abstrak: This study investigated size effect to earnings management.
In this study, it is investigated whether medium and large-sized firm
more aggressive to use earnings management through reporting
positive earnings to avoid losses and/or earnings decreases by
examining the earnings (change) frequency distribution and probit
analysis. Docu-mented is empirical evidence that small-, medium-
and large-sized firms tend to report positive earnings to avoid earnings
losses. However, this study observed that firm size plays differing
roles in earnings management. This study found that medium-and
large-sized firms do not engage more earnings management

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