Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba  

Oleh:

Handayani, RR. Sri ; Rachadi, Agustono Dwi

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 11 no. 1 (Apr. 2009), page 33-56.
Topik: Firm size; Earnings management; Agency theory; Signaling theory; Size hypothesis.
Fulltext: 3_her.pdf (270.59KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ59.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-size firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Documented is empirical evidence that small-, medium-and large-size firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.

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