MANAJEMEN LABA DENGAN METODE DISCRECIONARY ACCRUALS DAN PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN PEMANUFAKTURAN DI BEI

  • Dyah Kartika Wulandari

Abstract

The aims of this study is to analyze the effect of earnings management on stock returns on manufacturing companies on the BEI with discrecionary accruals method The sample of this research are 64 manufacturing companies that going public in Indonesian Stock Exchange, with pooling data method. Sampling using purposive sampling. The result of the research is no significant effect of Earning Management on Stock Return. This indicates that the size of earnings management conducted by the management company has no significant effect on the increase of stock return of the company. Resulted there are significant differences in stock returns audited by Large and Small Firm KAP Small. The tendency of earnings management action (average total accrual discretionary value) shows that firms audited by the Large Firm are not very significant in their tendency to earn earnings management or it can be said that the earnings management actions undertaken by the Large Firm and Small Firm are almost identical.

Published
2018-04-25
How to Cite
WULANDARI, Dyah Kartika. MANAJEMEN LABA DENGAN METODE DISCRECIONARY ACCRUALS DAN PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN PEMANUFAKTURAN DI BEI. Jurnal Akuntansi dan Ekonomi Bisnis, [S.l.], v. 7, n. 1, p. 10-19, apr. 2018. ISSN 2548-5326. Available at: <http://ojs.poltek-kediri.ac.id/index.php/JAEB/article/view/294>. Date accessed: 22 sep. 2019.