Krisis Ekonomi dan Rekayasa Keuangan: Sebuah Bukti Empiris  

Oleh:

Sulistyanto, H. Sri ; Murniati, Monika P.

Jenis: Article from Books - Textbook
Dalam koleksi: Kemiskinan & otonomi daerah, page 33-55.
Topik: Rekayasa Keuangan; Earnings Management; Krisis Ekonomi
Fulltext: 1c.pdf (242.37KB)

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According to the theory, managers have logical argumentations to do a change of financial reporting that we know as earnings management. There are empirical studies that provide evidence about decrease of change of financial reporting under decreasing macroeconomic condition. This study is aimed to examine the impact of economic crisis in Indonesia to differentiation of earnings management activities that is done by public corporation as listed in JSE. The period of crisis is partitioned between pre crisis (1994-1996) and crisis (1998-2001). Using discretionary accrual as a proxy of earnings management in this study doesn't has evidence about differentiation of decreasing earnings management between pre crisis and crisis periods. It has indication about low awareness in fairness, transparency, accountability and responsibility by corporation management although Indonesia is in economic crisis.

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