TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.5281/zenodo.3840753Keywords:
Accrual Earnings Management (discretionary accrual), Life Cycle Of Companies (growth-mature & mature-stagnant)Abstract
This research was aimed at empirically proving the existence of the difference earning management critical point in the companies at the company life cycle stage listed in the Indonesian Stock Exchange. The variable consisted of accrual earnings management (discretionary accrual) as the dependent variable and as the independent variable was the company life cycle i.e. growth-mature and mature-stagnant. The sample of the study was the companies listed in IDX in the period of 2009-2015, by using purposive sampling method with independent testing samples t-test using SPSS version 21. Based on the result of testing showed that the life cycle growth-mature stage and life cycle mature–stagnant stage did not have a significant difference from the accrual earnings management (discretionary accrual).References
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DeAngelo, L. 1986. Accounting numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders, The Accounting Review 61: 400- 420.
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Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21, Edisi Ketujuh. Badan Penerbit Universitas Dipenogoro, Semarang.
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Halim, Julia; Carmel Meiden; Rudilf Lumban Tobing, 2005. Pengaruh Manajemen Laba Pada Tingkat Pengungkapan Laporan Keuangan Pada Perusahaan Manufaktur Yang Termasuk Dalam Indeks LQ – 45. Simposium Nasional Akuntansi VIII : Solo, 15 ‐16 September 2005.
Hastuti, Sri dan Ponty Sya’banto Putra Hutama. 2010. Perbedaan Perilaku Earnings Management Berdasarkan pada Life Cycle dan Ukuran Perusahaan. Proceeding Simposium Nasional Akuntansi XIII, Purwokerto.
Hastuti, Sri. 2011. Titik Kritis Manajemen Laba Pada Perubahan Tahap Life Cycle Perusahaan: Analisis Manajemen Laba Rill Dan Manajemen Laba Akrual. Jurnal Akuntansi dan Keuangan Indonesia, Vol. 8, No. 2, Desember: 107-122.
Healy, P.M. 1994. The Effect of Bonus Schemes on Accounting Decision. Journal Accounting and Economics, 7:97-123.
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Jensen, Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, October, 1976, V. 3, No. 4, pp. 305-360.
Jones, J. 1971. Earnings Management during Import Relief Investigations, Journal of Accounting Research 29:193-228.
Peasnell, K.V., P.F. Pope dan S. Young. 2005. Board Monitaoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? . Journal of Business Finance & Accounting, 32 (7) & (8), 1311-1346.
Quinn, Cameron. 1983. Organizational Life Cycles and Shifting Criteria of Effectiveness: Some Preliminary Evidence. Journal of Management Science. Volume 29, Issue 1 page 33-51
Sanusi, Anwar. 2011. Metodologi Penelitian Bisnis. Malang: Salemba Empat.
Scott, William R. 2003. Financial Accounting Theory. New Jersey : Prentice Hall
Shank, John K. and Govindarajan, Vijay. 1993. Strategi management the new tool for competitive advantage. New York : The Free Press
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.
Sulistyanto, Sri. 2008. Manajemen Laba :Teori Dan Model Empiris. Jakarta: Grasindo.
Syuhada, Baharudin Ludfi. 2016. Titik Kritis Manajemen Laba Pada Perubahan Tahap Life Cycle Perusahaan. Skripsi tidak dipublikasi. Fakultas Ekonomi dan Bisnis, Universitas Lampung. Lampung.
Teoh. Siew Hong, Ivo Welch, T.J. Wong. 1998. Earnings Management And The Underperformance Of Seasoned Equity Offerings. Journal of Financial Economics 50 page 63—99
Ujiyantho, Muh.Arief dan Pramuka, Bambang Agus. 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan (Studi Pada Perusahaan Go Publik Sektor Manufaktur). Simposium Nasional Akuntansi X. Makasar
Atmini, Sari. 2002. Asosiasi Siklus Hidup Perusahaan dengan Incremental Value Relevance Informasi Laba dan Arus Kas. Jurnal Riset Akuntansi Indonesia, 5 (3), 257-276.
DeAngelo, L. 1986. Accounting numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders, The Accounting Review 61: 400- 420.
Dechow, R.G. Sloan and A. P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review, (April) 2: 193-255.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21, Edisi Ketujuh. Badan Penerbit Universitas Dipenogoro, Semarang.
Griffin, Ricky W. 2004. Manajemen Edisi 7 Jilid 1. Jakarta : Erlangga.
Halim, Julia; Carmel Meiden; Rudilf Lumban Tobing, 2005. Pengaruh Manajemen Laba Pada Tingkat Pengungkapan Laporan Keuangan Pada Perusahaan Manufaktur Yang Termasuk Dalam Indeks LQ – 45. Simposium Nasional Akuntansi VIII : Solo, 15 ‐16 September 2005.
Hastuti, Sri dan Ponty Sya’banto Putra Hutama. 2010. Perbedaan Perilaku Earnings Management Berdasarkan pada Life Cycle dan Ukuran Perusahaan. Proceeding Simposium Nasional Akuntansi XIII, Purwokerto.
Hastuti, Sri. 2011. Titik Kritis Manajemen Laba Pada Perubahan Tahap Life Cycle Perusahaan: Analisis Manajemen Laba Rill Dan Manajemen Laba Akrual. Jurnal Akuntansi dan Keuangan Indonesia, Vol. 8, No. 2, Desember: 107-122.
Healy, P.M. 1994. The Effect of Bonus Schemes on Accounting Decision. Journal Accounting and Economics, 7:97-123.
Inspirasi Bangsa. 2015. Pengaruh Ekonomi Global Terhadap Rentannya Perekonomian Indonesia. Diakses di: http://inspirasibangsa.com/pengaruh-ekonomi-global-terhadap-rentannya-perekonomian-indonesia/, diakses tanggal 22 Juli 2015.
Jensen, Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, October, 1976, V. 3, No. 4, pp. 305-360.
Jones, J. 1971. Earnings Management during Import Relief Investigations, Journal of Accounting Research 29:193-228.
Peasnell, K.V., P.F. Pope dan S. Young. 2005. Board Monitaoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? . Journal of Business Finance & Accounting, 32 (7) & (8), 1311-1346.
Quinn, Cameron. 1983. Organizational Life Cycles and Shifting Criteria of Effectiveness: Some Preliminary Evidence. Journal of Management Science. Volume 29, Issue 1 page 33-51
Sanusi, Anwar. 2011. Metodologi Penelitian Bisnis. Malang: Salemba Empat.
Scott, William R. 2003. Financial Accounting Theory. New Jersey : Prentice Hall
Shank, John K. and Govindarajan, Vijay. 1993. Strategi management the new tool for competitive advantage. New York : The Free Press
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.
Sulistyanto, Sri. 2008. Manajemen Laba :Teori Dan Model Empiris. Jakarta: Grasindo.
Syuhada, Baharudin Ludfi. 2016. Titik Kritis Manajemen Laba Pada Perubahan Tahap Life Cycle Perusahaan. Skripsi tidak dipublikasi. Fakultas Ekonomi dan Bisnis, Universitas Lampung. Lampung.
Teoh. Siew Hong, Ivo Welch, T.J. Wong. 1998. Earnings Management And The Underperformance Of Seasoned Equity Offerings. Journal of Financial Economics 50 page 63—99
Ujiyantho, Muh.Arief dan Pramuka, Bambang Agus. 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan (Studi Pada Perusahaan Go Publik Sektor Manufaktur). Simposium Nasional Akuntansi X. Makasar
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Published
2018-08-08
How to Cite
Eli Misniasih, R. M. (2018). TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Riset Terapan Akuntansi, 2(1), 59–69. https://doi.org/10.5281/zenodo.3840753
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