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UJI BEDA MANAJEMEN LABA SEBELUM DAN SELAMA KRISIS DI INDONESIA

KINERJA: Journal of Business and Economics

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Field Value
 
Title UJI BEDA MANAJEMEN LABA SEBELUM DAN SELAMA KRISIS DI INDONESIA
 
Creator Sanjaya, I Putu Sugiartha
Budi Raharjo, D. Agus
 
Subject —
 
Description Scott (2000) explained patterns of earnings management as taking a bath and income minimization. Taking a bath can be made during periods of organizational stress or reorganization, including the hiring of a new CEO. If a firm must report a loss, management may feel compelled to report a large one. Consequently, it will write off assets, provide for expected future costs, and generally clear of decks. This will enhance the probability of future reported profits. Income minimization is similar to taking a bath, but fewer extremes. A politically visible firm may choose patterns during periods of high profitability. Policies that suggest income minimization include rapid write-offs of capital assets and intangibles, expensing of advertising and R&D expenditures. The objective of this study is to investigate which pattern of earnings management chosen by management during economic crisis in Indonesia. Therefore, there are differences on earnings management between before the economic crisis and during the economic crisis in Indonesia. To test the hypothesis of this study, data are collected from Jakarta Stock Exchange for manufacturing companies. There are 27 companies. The result of this study suggests that management is most likely to make income decreasing to taking a bath.Keywords: earnings management, economic crisis, taking a bath, and income minimization.
 
Publisher Faculty of Economics Universitas Atma Jaya Yogyakarta
 
Contributor —
 
Date 2017-01-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.uajy.ac.id/index.php/kinerja/article/view/929
10.24002/kinerja.v10i2.929
 
Source KINERJA; Vol 10, No 2 (2006): Kinerja; 172-182
2549-1709
0853-6627
 
Language eng
 
Relation https://ojs.uajy.ac.id/index.php/kinerja/article/view/929/838
 
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