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KESEMPATAN BERTUMBUH DAN MANAJEMEN LABA: UJI POLITICAL COST HYPOTHESIS

Jurnal Ekonomi MODERNISASI

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Title KESEMPATAN BERTUMBUH DAN MANAJEMEN LABA: UJI POLITICAL COST HYPOTHESIS
 
Creator Susilawati, R. Anastasia Endang
 
Subject earnings management, investment opportunity set, and political cost
 
Description In this paper, we test political cost hypothesis in Indonesian market. Political cost hypothesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government and regulator. In this context we evaluate firms with high investment opportunity set (IOS). Firm with high IOS faces more political cost than firm with low IOS. So it is hypotesized that they will be lowering income to minimize the political cost, like increasing demand of labor union, government intrusion, antitrust regulator and the other. Consistent with previous study, we find that firm with high investment opportunity set manage accrual downward to counter the potential government intrusions and to reduce the political cost.
 
Publisher Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang
 
Contributor —
 
Date 2010-02-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://ejournal.unikama.ac.id/index.php/JEKO/article/view/30
10.21067/jem.v6i1.30
 
Source Jurnal Ekonomi MODERNISASI; Vol 6, No 1 (2010): Februari; 41-57
Jurnal Ekonomi MODERNISASI; Vol 6, No 1 (2010): Februari; 41-57
2502-4078
0216-373X
 
Language eng
 
Relation http://ejournal.unikama.ac.id/index.php/JEKO/article/view/30/625
 
Rights This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.