HUBUNGAN MANAJEMEN LABA DENGAN PENGUNGKAPAN SUKARELA
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Date
2011-03
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Jurnal Kajian Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Islam bandung, Vol.9, No.2
Abstract
The background fenomena of this study is the fact that high of
earnings management and low of disclosure practice on the
.financial reporting. The objectives ofthe research are to find out
empirical evidence of the elfect of earnings management towards
volunrary disclosure.
This study is explanatory research. The target population was
lisled companies in the manufacturing secfor at the Jakarta Srock
Exchange. The sample determined based on purposive samping
methode, andin conformity with the following criteria : (a) the
annual report ended 31 December 2005 ; 0) book value of equity
is positive. There were 101 companies meering the criteria. The
research hyphotesis were tested using multiple regression analysis.
The result of this research show that: (])Earning management
of the manufacturing sector isrelativly high, and voluntary
disclosure of the manufacturing sector is relatively low; (2)
earnings management had significan~ly negative influence on
volunrary disclosure.
Description
Keywords
Earnings Management, Voluntary Disclosure