"http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> Pendeteksian Earnings Management dengan Variabel Akuntansi | Anik | Jurnal Fenomena

Pendeteksian Earnings Management dengan Variabel Akuntansi

Sri Anik

Abstract


The objective of this study is to identify the accounting variable, which is capable in differentiating between company perform the earnings manipulations and company which did not perform the earnings manipulation. The accounting variables which are examined in this study: Day’s Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Assets Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales, General and Administration Index (SGAI), Leverage Index (LVGI), and Total Accrual to Total Assets (TATA). The research population is the manufacture companies, which perform IPO during the period of 1995-2000 and the listed in Jakarta Stock Exchange, whereas the test of the variable which is capable in differentiating between company per-form the earnings and company which did not perform the earnings manipulation uses the logistic regression test instrument. This research uses the Rangan model to detect the probability that the respondent company performed the earnings manipulation. The test result shows, from 32 manufacture companies performed IPO during 1995-2000, in fact 26 companies were detected committed earnings manipulation, and only 6 companies which were not being able to be detected performed earnings manipulation.The result of the study shows that from eight accounting variable examined, indeed only Day’s Sales in Receivable Index (DSRI) variable, which is capable in differentiating between company perform the earnings manipulation and company which did not perform the earnings manipulation.

keyword : Earnings management and accounting variable.




ISSN: 1693-4296