Analisis Faktor-Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan yang Terdaftar di Kuala Lumpur Stock Exchange

Septiyana, Dwi (2012) Analisis Faktor-Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan yang Terdaftar di Kuala Lumpur Stock Exchange. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This study aims of this research is to analyze factors that influence earning management, because there are many considerations for firm’s management whether to do earning management. The main purpose of this research is to analyze the influence of pre earning management unexpected income (PreEMUI) towards real earning management (REM) and accounting earning management (AEM). This study is a quantitative and fundamental research. This research object consists of companies listed in the Kuala Lumpur Stock Echange. Samples used in this research were selected using purposive sampling method. This research use 519 companies or 3114 observation data that published its financial statement for the year 2005 until the year of 2010. The research results indicated that PreEMUI have a significant effect on REM and AEM. The result also indicates that have tight relation between REM with AEM. Keywords: Real Earning Management, Accounting Earning Management and Pre-earning Management Unexpected Income.

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