PENGARUH MANAJEMEN LABA PADA TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERMASUK DALAM INDEKS LQ-45 [JURNAL]
ABSTRACT
This research examines rhe relationship between corporate disclosure and earnings
management. Earnings management occurs when managers use judgement in financial
reporting. Earnings management may also result when shareholders do not have access
to relevant information to monitor manager’s action which may give rise to the practice
of the earnings management. Because of that, managers prefer to disclose less
information in financial report. The research presents two hypothesis that have opposite
implications for the relation between earnings management and corporate disclosure. If
earnings management is opportunistic, then the predicted relation is negative.
Alternatively, if earnings management is for rising corporate value then the predicted
relation is positive. Besides earnings management and disclosure as endogenous
variables, this research also used information asymmetry, current income, future income,
leverage, company size, cummulative return, and current ratio as moderating variables.
The results show that earnings management affects corporate disclosure positively and in
other side, the corporate disclosure affects earnings management negatively.
Keywords : Earnings management, Disclosure (Kep.38/PM/1996), Accruals,
Discretionary accruals, Asymmetric information.
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