HUBUNGAN MANAJEMEN LABA DENGAN PENGUNGKAPAN SUKARELA
| dc.contributor.author | Nuryaman | |
| dc.date.accessioned | 2017-11-23T18:46:50Z | |
| dc.date.accessioned | 2019-10-22T02:02:45Z | |
| dc.date.available | 2017-11-23T18:46:50Z | |
| dc.date.available | 2019-10-22T02:02:45Z | |
| dc.date.issued | 2011-03 | |
| dc.description.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. | en_US |
| dc.identifier.issn | 1693-0614 | |
| dc.identifier.uri | http://repository.widyatama.ac.id/handle/123456789/8814 | |
| dc.language.iso | other | en_US |
| dc.publisher | Jurnal Kajian Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Islam bandung, Vol.9, No.2 | en_US |
| dc.relation.ispartofseries | JUN;0085 | |
| dc.subject | Earnings Management | en_US |
| dc.subject | Voluntary Disclosure | en_US |
| dc.title | HUBUNGAN MANAJEMEN LABA DENGAN PENGUNGKAPAN SUKARELA | en_US |
| dc.type | Article | en_US |