Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | Pengaruh Strategi Diversifikasi terhadap Manajemen Laba, dengan Faktor Moderasi Struktur Kepemilikan pada Perusahaan di Indonesia Periode 2008-2013) |
|---|---|---|
| Judul Terbitan | : | Mini Economica(Media Komunikasi Ilmu Ekonomi) |
| ISSN | : | 0216971 |
| Bahasa | : | IND |
| Tempat Terbit | : | Depok |
| Tahun | : | 0000 |
| Volume | : | Vol. 45 Issue 0000 |
| Penerbit | : | Fakultas Ekonomi Universitas Indonesia |
| Frekuensi Penerbitan | : | |
| Penulis | : | Luqman Hakim,Dr. Sylvia Veronica N.p.S |
| Abstraksi | : | The purpose of this study is to determine the impact of diversification strategies on the earning managements. This study use structure ownership consisting of family and institutional ownership as moderating factors of the relationship be- tween diversification strategy on the earning management. Consistent with trans- parency hypothesis (which suggests that diversification increases the complexity of firm segment activites and reduces transparency to outsiders), the study find that diversification provides the needed context for this accounting practice to be possible. Volume increases in production also provide the incentive for managers to manipulate earning. Result from the test shows that aggressive diversified firms tend to manage discretionary accruals and real transaction with enough magni- tude to incrase income. Our finding explains that the structure ownership is able to reduce real earning management. Moreover, a positive relation is documented between the factor moderation and the extent of real earning management. |
| Kata Kunci | : | Corporate Diversification; Discretionary Accruals; Real Earning Ma- nagement; Structure Ownership |
| Lokasi | : | P134 |
| Terakreditasi | : | belum |