Difersifikasi Jurnal 1 PDF
Difersifikasi Jurnal 1 PDF
MANAJEMEN LABA
Titik Aryati
Universitas Trisakti
ABSTRACT
The objective of this research is to examine the effect of corporate diversification on earnings
management. Corporate diversification is measured by Herfindahl Index, while earnings
management is measured by discretionary current accruals. This research used 53 firms listed
in Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by using
multiple regression analysis. The result of this research shows that corporate diversification does
not give significant effect to earnings management.
Watson yaitu d berada pada du < d < 4-du. Jika nilai probablitas lebih besar dari nilai
Maka interpretasi dari hasil pengujian tersebut alpha ( sig.>α), maka dapat dipastikan
model tersebut tidak mengandung gejala
adalah tidak terdapat autokorelasi positif
heterokedastisitas. Berikut merupakan tabel
ataupun negatif dalam data penelitian.
hasil uji heterokedastisitas:
Berdasarkan tabel di atas dapat dilihat dipengaruhi oleh variabel indeks Herfindahl,
bahwa nilai adjusted R Square sebesar 0.055 pertumbuhan perusahaan, ukuran perusahaan,
yang berarti sebesar 5.5 % variabel dependen dan leverage.
dapat dijelaskan oleh variabel independen, Hasil Uji Regresi
dari situ dapat disimpulkan bahwa sebesar Berikut ini merupakan data hasil uji
5.5 % manajemen laba yang diukur dengan regresi nya:
nilai absolute discretionary current accruals
David, F.R., (2002). Manajemen Strategis: Jensen, M., & W. Meckling. (1976). The theory
Konsep, Edisi Bahasa Indonesia. of the firm: Managerial behavior,
Jakarta: PT Prehalindo. agency costs, and ownership structure.
Journal of Financial Economics, 3,
Dechow, P. M., R. G. Sloan, & A. P. 305-360.
Sweeney. (1995). Detecting earnings
management. Journal of Accounting Jiraporn, Pornsit., Young Sang Kim.,
Research, 34, 193-225. Mathur, Ike. (2005). Does Corporate
Diversifivation Exacerbate or Mitigate
Dye R. (1988). Earnings management in an Earnings Management? An Empirical
overlapping generations model. J Analysis. New York: New York
Account Res 26, 325–360. University, 1-41.
Harto, Puji. (2005). Kebijakan Diversifikasi Kim, Yangseon., Liu, Caixing., & Rhee, S.
Perusahaan dan Pengaruhnya Ghon. (2003). The Effect of Firm Size
Terhadap Kinerja: Studi Empiris pada on Earnings Management. Honolulu:
Perusahaan Publik di Indonesia. SNA University of Hawai.
8. Jurnal Akuntansi dan Keuangan Vol
1, 297-307. Megginson. (1997). Corporate Finance
Theory. New Jersey: Addison-Wesley
Healy, P.M. & James M. Wahlen. (1999). Educational Publishers, Inc.
Commentary: A Review of The
Earnings management Literature and Mehdi, Imen Khanchel El., Seboui, Souad.
Its Implications for Standard Setting. (2011). Coporate diversification and
Accounting Horizons. Vol 13. No 4, earnings management. Review of
365-383. Accounting and Finance, Vol. 10 Iss:
2, 176-196.
Healy, Paul. M. (1985). The Effect of Bonus
Schemes on Accounting Decisions. Montgomery, C.A. (1994). Corporate
Journal of Accounting and Economics Diversification. Journal of Economic
7, 85-107. Perspective Vol.8, No.3, 162-178.
Hong, Pew Tan, David Plowman & Phil Richardson V. (2000). Information Aymmetry
Hancock. (2007). Intellectual Capital and earnings management: some
and Financial Returns of Companies. evidence. Rev Quantitat Finance
Journal of Intellectual Capital, 76-95. Account 15, 325-347.
Shen, C.H. & Chih, H.L. (2007). Earnings Taajuddin, Moh. (2008). Pengaruh Firm
Management and Corporate Size dan Leverage terhadap Earnings
Governance in Asia’s Emerging Management pada Perusahaan
Markets. Academia Economic Papers Manufaktur yang Termasuk dalam
15 (5), 999-1021. Indeks LQ-45 Di Bursa Efek Jakarta
(Skripsi). Universitas Airlangga,
Soehartono, Irawan. (1999). Metode penelitian Surabaya.
Sosial. Bandung: PT Remaja
Rosdakarya. Trueman B. & Titman S. (1988). An explanation
for accounting income smoothing. J
Sugiono. (2004). Statistika untuk Penelitian, Account Res 26, 127–139.
cetakan Keenam. Bandung: Alfabeta.
Van, Wim A der Stede. (2001). The Effect
Sugiri, Slamet. (1998). “Earnings Of Corporate Diversification and
Management: Teori, Model, dan Bukti Business Unit Strategy On The
Empiris”, Telaah, 1-18. Presence Of Slack in Business Unit
Budgets. Accounting, Auditing and
Sukarno, Mokhamad. (2007). Analisis Accountability Journal, Vol 14, 30-52.
Pembentukan Portofolio Optimal