Kecendrungan Manajement Laba Pada Industri Tekstil dan Produk Tekstil di Bursa Efek Indonesia yang Diprediksi Mengalami Kebangkrutan  

Oleh:

Widyaningdyah, Agnes Utari ; Listiyana, Octa Fenny

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 11 no. 1 (Apr. 2009), page 19-32.
Topik: Bankrupt prediction; Altman Z score; Earnings management; Discretionary accruals.
Fulltext: 2_her.pdf (294.23KB)

Ketersediaan

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

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Isi artikel

This research objective is to explore earnings management's indication in listed textile company of Jakarta Stock Exchange which was predicted bankrupt during 2004-2006 periods with Altman Z score. Hypothesis is tested using one sample t test. From the sample tested there was earnings management indication during bankrupt's prediction period. This result of research shows firm with 3 year in loss tends to do earnings management. In advance, this study is supports signaling theory which explain that if firm's performance and it's prospect is bad, the manager records negative discretionary accruals as signal where current and next profit worse than current non-discretionary accruals to inform the market that manager has strong confident to solve the problems and show the managerial quality. With this signal, manager expects market appreciation to handle stock's price decreasing.

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