PENGARUH MANAJEMEN LABA TERHADAP KANDUNGAN INFORMASI LABA
| Main Authors: | Syafutra, Elvan Oktarikhi, Pratana, Puspa Midiastuty, Eddy, Suranta |
|---|---|
| Format: | Proceeding PeerReviewed Archive |
| Bahasa: | eng |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/11564/1/PENGARUH%20MANAJEMEN%20LABA%20TERHADAP%20KANDUNGAN%20INFORMASI%20LABA.pdf http://repository.unib.ac.id/11564/ |
Daftar Isi:
- This study aimed to investigate the effect of earnings management on the information content of book income and taxable income. Information content is the ability of book income or taxable income to capture or summarize information that affects return. This study conducted by testing both components of income (book income and taxable income) for each category of firms that are classified by high earnings management (Low Quality) and low earnings management (High Quality). The sample were 88 manufacturing companies listed on Indonesian Stock Exchange from 2011-2014. Methods of data collection used purposive sampling techniques. To measure the information content of income (book income and taxable income), Adjusted R2 from book income and taxable income is used for each category of firms. Whereas to classify sample based on earnings management is used discretionary accruals. The results shows that earnings management influences the information content of book income and taxable income.