MENDETEKSI MANAGEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING: PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN)
Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors give more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their alloc...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| author | , SOLIYAH WULANDARI, SE. , Prof. Dr. Indra Wijaya Kusuma, MBA |
| author_facet | , SOLIYAH WULANDARI, SE. , Prof. Dr. Indra Wijaya Kusuma, MBA |
| author_sort | , SOLIYAH WULANDARI, SE. |
| collection | UGM |
| description | Earnings management using classification shifting is interesting because many
previous researches have shown that analyst and investors give more attention to
core earnings (investors give low weight on transitory earnings). Extraordinary
items are transitory items or irregular items and their allocation require
management subjectivity, thus allowing management to exercise classification
shifting using extraordinary items to increase core earnings. This research aims to
detect earnings management through classification shifting by classifying core
expenses as extraordinary items to increase core earnings.
Samples of this research obtained with purposive sampling from all companies
listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines,
Thailand, and Vietnam. Final samples are 126 observations from 2004 until 2008.
Data analysis was performed using multiple regressions.
Results show that extraordinary items this year are positively associated with
unexpected core earnings this year, but extraordinary items this year are also
positively associated with unexpected change in core earnings in the following
year. It can be concluded that this research does not provide empirical support for
classification shifting by companies listed in the capital markets of Indonesia,
Malaysia, Singapore, Philippines, Thailand, and Vietnam. An unexpected increase
in core earnings is more consistent with real economic improvements. |
| first_indexed | 2024-03-13T22:05:32Z |
| format | Thesis |
| id | oai:generic.eprints.org:88889 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:05:32Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:888892014-08-20T02:53:44Z https://repository.ugm.ac.id/88889/ MENDETEKSI MANAGEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING: PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) , SOLIYAH WULANDARI, SE. , Prof. Dr. Indra Wijaya Kusuma, MBA ETD Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors give more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require management subjectivity, thus allowing management to exercise classification shifting using extraordinary items to increase core earnings. This research aims to detect earnings management through classification shifting by classifying core expenses as extraordinary items to increase core earnings. Samples of this research obtained with purposive sampling from all companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. Final samples are 126 observations from 2004 until 2008. Data analysis was performed using multiple regressions. Results show that extraordinary items this year are positively associated with unexpected core earnings this year, but extraordinary items this year are also positively associated with unexpected change in core earnings in the following year. It can be concluded that this research does not provide empirical support for classification shifting by companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. An unexpected increase in core earnings is more consistent with real economic improvements. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , SOLIYAH WULANDARI, SE. and , Prof. Dr. Indra Wijaya Kusuma, MBA (2011) MENDETEKSI MANAGEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING: PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=50877 |
| spellingShingle | ETD , SOLIYAH WULANDARI, SE. , Prof. Dr. Indra Wijaya Kusuma, MBA MENDETEKSI MANAGEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING: PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) |
| title | MENDETEKSI MANAGEMEN LABA
MENGGUNAKAN CLASSIFICATION SHIFTING:
PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS
(STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) |
| title_full | MENDETEKSI MANAGEMEN LABA
MENGGUNAKAN CLASSIFICATION SHIFTING:
PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS
(STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) |
| title_fullStr | MENDETEKSI MANAGEMEN LABA
MENGGUNAKAN CLASSIFICATION SHIFTING:
PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS
(STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) |
| title_full_unstemmed | MENDETEKSI MANAGEMEN LABA
MENGGUNAKAN CLASSIFICATION SHIFTING:
PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS
(STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) |
| title_short | MENDETEKSI MANAGEMEN LABA
MENGGUNAKAN CLASSIFICATION SHIFTING:
PENGUJIAN CORE EARNINGS DAN EXTRAORDINARY ITEMS
(STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) |
| title_sort | mendeteksi managemen laba menggunakan classification shifting pengujian core earnings dan extraordinary items studi empiris di negara negara asean |
| topic | ETD |
| work_keys_str_mv | AT soliyahwulandarise mendeteksimanagemenlabamenggunakanclassificationshiftingpengujiancoreearningsdanextraordinaryitemsstudiempirisdinegaranegaraasean AT profdrindrawijayakusumamba mendeteksimanagemenlabamenggunakanclassificationshiftingpengujiancoreearningsdanextraordinaryitemsstudiempirisdinegaranegaraasean |