PERBEDAAN PRAKTIK MANAJEMEN LABA (Perbandingan Antara Industri Perbankan dan Industri Manufaktur)

• Main Authors: , Wahjuny Djamaa, SE., , Prof. Dr. Ainun Naâ��im, MBA.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/97228/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54053
• Institution: Universitas Gadjah Mada

This study aims to test empirically the differences in earnings management practices (comparison between the banking industry and manufacturing industry). The variables in this study is the variable earnings management and industry types. Earnings management is measured by using a measure of discretionary accruals. The sample is taken by purposive sampling. Based on that criteria obtained a sample of 16 companies to the banking industry and 16 companies for the manufacturing industry with each of the 80 industry observations. This type of data in this study is secondary data banking industry and manufacturing industry in Indonesia Stock Exchange listing. Source data obtained from the OSIRIS FEB UGM. Hypothesis testing is done by using t-test. The results showed that the practice of earnings management in the banking industry is smaller than the practice of earnings management in the manufacturing industry. therefore, it is clear that the ratio of the average difference in the tightness of accounting standards to the practice of earnings management in the banking industry is smaller than the manufacturing industry.