Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2014-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19156 |
| _version_ | 1818057364156186624 |
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| author | Nieken Herma Sari Nurmala Ahmar |
| author_facet | Nieken Herma Sari Nurmala Ahmar |
| author_sort | Nieken Herma Sari |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-12-10T12:43:33Z |
| format | Article |
| id | doaj.art-a9dd380b73f549f99662a07de778d77e |
| institution | Directory Open Access Journal |
| issn | 1411-0288 1411-0288 |
| language | Indonesian |
| last_indexed | 2024-12-10T12:43:33Z |
| publishDate | 2014-01-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-a9dd380b73f549f99662a07de778d77e2022-12-22T01:48:28ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02881411-02882014-01-011614351Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek IndonesiaNieken Herma Sari0Nurmala Ahmar1 STIE Perbanas Surabaya, Jl. Nginden Semolo 34-36, Surabaya 60118 STIE Perbanas Surabaya, Jl. Nginden Semolo 34-36, Surabaya 60118 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.http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19156Accrual earnings managementrevenue discretionary model. |
| spellingShingle | Nieken Herma Sari Nurmala Ahmar Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia Jurnal Akuntansi dan Keuangan Accrual earnings management revenue discretionary model. |
| title | Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia |
| title_full | Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia |
| title_fullStr | Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia |
| title_full_unstemmed | Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia |
| title_short | Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia |
| title_sort | revenue discretionary model pengukuran manajemen laba berdasarkan sektor industri manufaktur di bursa efek indonesia |
| topic | Accrual earnings management revenue discretionary model. |
| url | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19156 |
| work_keys_str_mv | AT niekenhermasari revenuediscretionarymodelpengukuranmanajemenlababerdasarkansektorindustrimanufakturdibursaefekindonesia AT nurmalaahmar revenuediscretionarymodelpengukuranmanajemenlababerdasarkansektorindustrimanufakturdibursaefekindonesia |