Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia
<p><em>The purpose of this research is to empirically test the theory of litigation hypothesis is whether the company will make earnings management policy in the financial statements during the court dispute as research conducted by Hall and Stammerjohan (1997).</em><em> The...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2016-01-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/679 |
| _version_ | 1811340172326862848 |
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| author | Wahyu Manuhara Putra |
| author_facet | Wahyu Manuhara Putra |
| author_sort | Wahyu Manuhara Putra |
| collection | DOAJ |
| description | <p><em>The purpose of this research is to empirically test the theory of litigation hypothesis is whether the company will make earnings management policy in the financial statements during the court dispute as research conducted by Hall and Stammerjohan (1997).</em><em> The sample of this study using purposive sampling technique and tested with multiple linear regression as well as Indonesian companies object to all non-banking companies in the Jakarta Stock Exchange (JSE) in 1993 to 2006, obtained a sample of 15 companies. This research concluded that</em><em> firstly, there </em><em>is no influence of claims for compensation against earnings management during the company period of the dispute relative to the that period not as a defendant. Secondly, there is no effect of compensation claims against earnings management during the company dispute period relative to other companies that do not as a defendant. This litigation hyphotesis research prove that litigation event does not effect earnings management.</em><em></em></p> |
| first_indexed | 2024-04-13T18:38:03Z |
| format | Article |
| id | doaj.art-85d5cacdb8554dbaa38715a0fc0f140c |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-04-13T18:38:03Z |
| publishDate | 2016-01-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-85d5cacdb8554dbaa38715a0fc0f140c2022-12-22T02:34:49ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-01-01122126143581Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan IndonesiaWahyu Manuhara Putra0Universitas Muhammadiyah Yogyakarta<p><em>The purpose of this research is to empirically test the theory of litigation hypothesis is whether the company will make earnings management policy in the financial statements during the court dispute as research conducted by Hall and Stammerjohan (1997).</em><em> The sample of this study using purposive sampling technique and tested with multiple linear regression as well as Indonesian companies object to all non-banking companies in the Jakarta Stock Exchange (JSE) in 1993 to 2006, obtained a sample of 15 companies. This research concluded that</em><em> firstly, there </em><em>is no influence of claims for compensation against earnings management during the company period of the dispute relative to the that period not as a defendant. Secondly, there is no effect of compensation claims against earnings management during the company dispute period relative to other companies that do not as a defendant. This litigation hyphotesis research prove that litigation event does not effect earnings management.</em><em></em></p>https://journal.umy.ac.id/index.php/ai/article/view/679compensation claimsearnings managementlitigation hyphotesis |
| spellingShingle | Wahyu Manuhara Putra Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia Journal of Accounting and Investment compensation claims earnings management litigation hyphotesis |
| title | Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia |
| title_full | Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia |
| title_fullStr | Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia |
| title_full_unstemmed | Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia |
| title_short | Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia |
| title_sort | indikasi manajemen laba pada perusahaan yang mengalami gugatan ganti rugi pngujian litigation hypothesis perusahaan indonesia |
| topic | compensation claims earnings management litigation hyphotesis |
| url | https://journal.umy.ac.id/index.php/ai/article/view/679 |
| work_keys_str_mv | AT wahyumanuharaputra indikasimanajemenlabapadaperusahaanyangmengalamigugatangantirugipngujianlitigationhypothesisperusahaanindonesia |