PENGUKURAN MANAJEMEN LABA: PENDEKATAN TERINTEGRASI
Abstract
Previous
studies examining earnings management from accruals perspective eventhough this
model can`t describe the earning management practices completely. It ignored
the relationship between accrual and cash transaction.. In contrast, the
purpose of this study measuring integrated earnings management proxies i.e.
real and accruals earnings management. Real earnings management proxies are measured
by abnormal cash flow of operation, abnormal production cost, and abnormal
discretionary expenses. On the contrary, accruals earnings management proxies
are measured by short and long term discretionary accruals. The sample are 130
companies listed in JII and 165 companies listed in LQ 45 during 2004-2010
period. Descriptive qualitative used to measure the mean value of these proxies,
then aggregate earning management measured by ranking of them. The results showed
that inconsistency from these analysis.The alternative method for measuring integrated
earning management is needed..So, this model has riil contribution for future earning
management researches. In the future, researcher will continue this model by
looking for the relationship EM with relevance of accounting information and the
explanation power of this model.
Key words: Integrated earning management,
real and accruals earning management
EmoticonEmoticon