Analisis earnings management pada perusahaan-perusahaan di bursa efek indonesia

Rachmat, Taofiq (2016) Analisis earnings management pada perusahaan-perusahaan di bursa efek indonesia. Masters thesis, Institut Pertanian Bogor.

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Abstract

The purpose of this study was to applicated M-score to identify earning management in Indonesian corporation. This study also aims to analyst expected future earning condition from kind of group or sector of corporation which is indicated doing earning management. This study took a sample of 42 corporation using criteria about corporation which is had negatif information. The data used is collected from the companies audited financial statements and annual reports in corporation’s website from 2009 to 2015. The results of multiple linear regression analysis show that There is evidence that companies with an Earning Management detected earn lower expected future earnings (a study in Indonesian Stock Exchange Market), the ability of forecast changes in expected future earnings stems from its ability of predictive power of M-Score (Earning Management Detection Model). There is also, evidence that group companies which had “high attention” from Regulator earn lower expected future earnings. Based on the results of this study, the stake holder are advised to use M-score to make judgement about financial reports.

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