Institutional Repository | Satya Wacana Christian University: Perbedaan Earnings Management Berdasarkan pada Perbedaan Life Cycle Perusahaan yang Terdaftar di BEI
ABSTRACT
This study aims to see the difference of earnings management based on company life cycle
(growth, mature, stagnant). 224 companies were taken as the samples. Those companies were
included in all sectors, except financial and banking, which were registered in PT. Bursa
Efek Indonesia (BEI) 2010-2012. This study used kruskal wallis test to compare the earnings
management at every stage of the life cycle, whether it was the same or different. However,
the results of the study show that there was no difference in earnings management at every
stage of the life cycle. Then the researcher compared of earnings management in stage of
growth and mature, also mature and stagnant. The results show there was a significant
difference between earnings management carried out by companies that were in the growth
and mature stages, but there was no significant difference in earnings management done by
the companies that were in the mature and stagnant stages.
Keywords: earnings management, discretionary accruals, life cycle.
SARIPATI
Penelitian ini bertujuan untuk melihat perbedaan earnings management berdasarkan life cycle
perusahaan (growth, mature, stagnant). Perusahaan yang diambil sebagai sampel sebanyak
224 perusahaan yang termasuk dalam seluruh sektor perusahaan kecuali keuangan dan
perbankan yang terdaftar di PT. Bursa Efek Indonesia (BEI) periode 2010-2012. Penelitian
ini menggunakan uji beda untuk membandingkan earnings management di setiap tahap life
cycle apakah sama atau berbeda. Namun, hasil dari penelitian menunjukkan bahwa tidak
terdapat perbedaan earnings management di setiap tahap life cycle. Setelah itu peneliti
membandingkan antara perilaku earnings management yang berada pada tahap growth dan
mature, juga mature dan stagnant dan hasilnya terdapat perbedaan yang signifikan antara
earnings management yang dilakukan oleh perusahaan yang berada pada tahap growth dan
mature, tetapi tidak terdapat perbedaan yang signifikan perilaku earning smanagement yang
dilakukan oleh perusahaan yang berada pada tingkat mature dan stagnant.
Kata Kunci : earnings management, discretionary accrual, life cycle.
This study aims to see the difference of earnings management based on company life cycle
(growth, mature, stagnant). 224 companies were taken as the samples. Those companies were
included in all sectors, except financial and banking, which were registered in PT. Bursa
Efek Indonesia (BEI) 2010-2012. This study used kruskal wallis test to compare the earnings
management at every stage of the life cycle, whether it was the same or different. However,
the results of the study show that there was no difference in earnings management at every
stage of the life cycle. Then the researcher compared of earnings management in stage of
growth and mature, also mature and stagnant. The results show there was a significant
difference between earnings management carried out by companies that were in the growth
and mature stages, but there was no significant difference in earnings management done by
the companies that were in the mature and stagnant stages.
Keywords: earnings management, discretionary accruals, life cycle.
SARIPATI
Penelitian ini bertujuan untuk melihat perbedaan earnings management berdasarkan life cycle
perusahaan (growth, mature, stagnant). Perusahaan yang diambil sebagai sampel sebanyak
224 perusahaan yang termasuk dalam seluruh sektor perusahaan kecuali keuangan dan
perbankan yang terdaftar di PT. Bursa Efek Indonesia (BEI) periode 2010-2012. Penelitian
ini menggunakan uji beda untuk membandingkan earnings management di setiap tahap life
cycle apakah sama atau berbeda. Namun, hasil dari penelitian menunjukkan bahwa tidak
terdapat perbedaan earnings management di setiap tahap life cycle. Setelah itu peneliti
membandingkan antara perilaku earnings management yang berada pada tahap growth dan
mature, juga mature dan stagnant dan hasilnya terdapat perbedaan yang signifikan antara
earnings management yang dilakukan oleh perusahaan yang berada pada tahap growth dan
mature, tetapi tidak terdapat perbedaan yang signifikan perilaku earning smanagement yang
dilakukan oleh perusahaan yang berada pada tingkat mature dan stagnant.
Kata Kunci : earnings management, discretionary accrual, life cycle.