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Title Analisis Komparatif Earnings Management Pada Perusahaan Forced Dan Voluntary Delisting Pada Bursa Efek Indonesia
Call Number
ISBN/ISSN 1411-0393
Author(s) Sahala Manalu
Rony Joyo Negoro Octavianus
Winne Carissa Hidayat
Subject(s) Earnings Management
forced delisting
voluntary delisting
efficient contracting perspective
Real activities manipulation
Series Title
GMD Jurnal Ilmiah Nasional
Language Indonesia
Publisher STIESIA
Publishing Year 2015
Publishing Place Surabaya
Abstract/Notes From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but because it is often used and can be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation. The purpose of this study is to analyze the practices of earnings management through real activities manipulation in companies that perform forced and voluntary delisting. Obtained each of 14 companies forced and voluntary delisting during observation from 2005 to 2014 who meet the criteria of purpose sampling. The results using independent t-test found there were no difference in the average earnings management in forced and voluntary delisting companies, which in both earnings management done to lower profits. It is analyzed as the company's goals for the restructuring of debt, save on tax payments as well as the distribution of devidents and employee bonuses. Thus, earnings management to do more to efficient contracting perspective.
Specific Detail Info EKUITAS VOLUME 19 NOMOR 4 TAHUN 2015
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