Company Size in Response To Earnings Management and Company Performance  

Oleh:

Wuryaní, Eni

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 15 no. 3 (Dec. 2012), page 491-506.
Topik: Company Size; Earnings Management; CGPI; Corporate Performance
Fulltext: 117-405-1-SM_dv.pdf (126.42KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Company size has been assumed to be an influential factor in any businesses. Therefore, any company might be also induced by this factor when dealing with its performance. This research aimed to analyze the effect of firm size on earnings management and corporate performance. This study was done by means of census with the population of 69 go public companies. They have been the participants of Corporate Governance Perception Index (CGPI) period 2004-2008. The variable of company size was measured by using the logarithm of assets while that of earnings management using discretionaiy accruals. In measuring firm perfonnance variable, the study uses Tobins Q. The results of this study show a significant negative effect of firm size on earnings management. Large-sized companies will avoid doing earnings management. Beside, the size of company has a significant and positive effect on company perfonnance. Large-sized companies will have a chance to get a greater opportumity to profit through the sale of shares.

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