Search for collections on University of Merdeka Malang Repository

Manajemen laba di Indonesia: studi sebuah bibliograpi

Suprianto, Edy and Setiawan, Doddy (2017) Manajemen laba di Indonesia: studi sebuah bibliograpi. Jurnal Keuangan dan Perbankan, 21 (2). pp. 287-301. ISSN 1410-8089

[thumbnail of Manajemen laba di Indonesia.pdf]
Manajemen laba di Indonesia.pdf

Download (245kB) | Preview


This research tries to describe the development of earnings management research in Indonesia which is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in Java Island. Samples obtained from 1999 to 2016 obtained 67 articles discussing about earnings management. We classify this article based on the research topics, methods and models used by the researcher. The results obtained are most of the articles on earnings management in Indonesia published in Jurnal Akuntansi & Keuangan Indonesia (JAKI) and Jurnal Akuntansi dan Keuangan (JAK). Antecedent topics of earnings management is a topic that is widely studied. Analytical method and accrual modified Jones model is the most popular model used because this model is considered the most appropriate to measure the accrual of earnings management compared to other models.

Item Type: Article
Additional Information: Nama : Edy Suprianto; Nama : Doddy Setiawan
Uncontrolled Keywords: Analytical method, earning management, bibliografi, literature review, survey method, the modified Jones model
Divisions: Fakultas Ekonomi dan Bisnis > D3 Perbankan dan Keuangan
Depositing User: Gendhis Dwi Aprilia
Date Deposited: 30 Dec 2021 00:59
Last Modified: 30 Dec 2021 00:59

Actions (login required)

View Item View Item