Pengaruh classification shifting terhadap core earnings perusahaan

DETAIL KOLEKSI

Pengaruh classification shifting terhadap core earnings perusahaan

5.0

Oleh : Clara Laurensia Arief

Info Katalog

Nomor Panggil : 2018_TA_AK_023142155

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Etty Murwaningsari

Subyek : Financial accounting;Unexpected change in core earnings;Earnings management

Kata Kunci : earnings management, classification shifting, discontinued operations, audit quality, core earnings.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2018_TA_AK_023142155_Halaman-Judul.pdf
2.	2018_TA_AK_023142155_Bab-1.pdf
3.	2018_TA_AK_023142155_Bab-2.pdf
4.	2018_TA_AK_023142155_Bab-3.pdf
5.	2018_TA_AK_023142155_Bab-4.pdf
6.	2018_TA_AK_023142155_Bab-5.pdf
7.	2018_TA_AK_023142155_Daftar-Pustaka.pdf
8.	2018_TA_AK_023142155_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk mengetahui (1) pengaruh dari manajemen laba melalui classification shifting melalui pelaporan discontinued operation terhadap core earnings; (2) pengaruh dari auditor spesialisasi industry dalam mencegah manajemen laba melalui classification shifting; (3) pencapaian earnings benchmarks yang memoderasi pengaruh pelaporan discontinued operations terhadap core earnings. Penelitian ini menggunakan data perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2015 sebagai populasi. Terdapat 70 sampel yang memenuhi kriteria dengan menggunakan purposive sampling method. Hasil dari penelitian menunjukkan bahwa manajer menggunakan manajemen laba melalui classification shifting untuk meningkatkan core earnings. Penelitian ini mengindikasi bahwa kualitas audit yang diukur dengan spesialisasi industry dapat membatasi manajem laba melalui classification shifting ketika terdapat pengaruh negative dalam perubahan unexpected change in core earning. Manajer menggunakan classification shifting untuk menghindari kerugian pada core earnings.

T This study aims to understand (1)the impact of earnings management through classification shifting by reporting discontinued operations to increase core earnings;(2)the effect of industry specialist auditor in preventing earnings management through classification shifting;(3)the effect of meeting of earnings benchmarks for reporting discontinued operations to core earnings. The research used companies listed in non-financial sector in Indonesia Stock Exchange during 2011-2015 as the population. There are 70 samples that are meet criteria by using purposive sampling method. The results of this study show that manager use earnings management through classification shifting to increase core earnings. This study also indicate that audit quality as measured by industry specialization can restrain earnings management through classification shifting when there is a negative impact in a change of unexpected core earnings. Managers also use classification shifting to avoid losses in core earnings.