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ANALISIS PENGARUH SIZE PERUSAHAAN DAN IOS TERHADAP PRAKTIK EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Jurnal Manajemen Terapan dan Keuangan · Vol. 1 No. 2 (2012)

DOI
10.22437/jmk.v1i2.1830
ISSN
2685-9424, 2252-8636
Terbit
2012-09-10
Penerbit
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to obtain empirical evidence about the impact of firm size and IOS on the practice of earning management. Objects in this study were 11 mining companies listed on the Stock Exchange along the period of 2006-2010. Earning management was calculated with the modified Jones models, while IOS measured by market to book value of equity, and size was measured by logarithm of total assets. This study use panel data regression models with Eviews 7.1 includes a series of test models, such as the Chow test and the Hausman test to choose the best model among the Common Effect, Fixed Effect and Random Effect. These results indicate that the firm size significantly influence the practice of earning management inversely. Large firms are having less earning management practise, and vice versa. Meanwhile, no significant effect was found between the IOS and earning management. Â

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  • Universitas Jambi
  • State University of Semarang
  • Andalas University
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  • Organisasi sama
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Yuliusman YuliusmanUniversitas Jambi3
Wiralestari WiralestariUniversitas Jambi2
Fredy OlimsarUniversitas Jambi2
Yuliana YulianaUniversitas Jambi2
Mukhzarudfa MukhzarudfaUniversitas Jambi2
Dedy SetiawanUniversitas Jambi2
NurhayaniAfiliasi tidak diketahui1
WiralestariAfiliasi tidak diketahui1
Rosmeli RosmeliUniversitas Jambi1
Novita EkasariUniversitas Jambi1
Haryadi HaryadiState University of Semarang1
Enggar Diah Puspa ArumUniversitas Jambi1
Afrizal AfrizalAndalas University1
Yuliana YulianaUniversitas Jambi1
Edy ArisondhaUniversitas Jambi1
Riski HernandoUniversitas Jambi1
Afrizal AfrizalAfiliasi tidak diketahui1
Susfayetti SusfayettiAfiliasi tidak diketahui1
Lucky Enggraini FitriAfiliasi tidak diketahui1
Nurhayani NurhayaniUniversitas Jambi1
Wira LestariAfiliasi tidak diketahui1
Novita Ekasari Dearmi ArtisAfiliasi tidak diketahui1
Nyimas Dian MaisyarahUniversitas Jambi1
Nyimas Rania Kharissa LutfiaUniversitas Jambi1
Iskandar SamUniversitas Jambi1
Zazatia ZazatiaUniversitas Jambi1
Muhammad Ariel Jackviando SitumorangUniversitas Jambi1
Nela SafeliaUniversitas Jambi1
Azzahra Adira IbrahimUniversitas Jambi1
Yuliusman YuliusmanUniversitas Jambi1
Nita RianiAfiliasi tidak diketahui1
Muti'a AzkiaAfiliasi tidak diketahui1
Yudi YudiAfiliasi tidak diketahui1
mellyAfiliasi tidak diketahui1
Wiwik TiswiyantiUniversitas Jambi1
Melly Maragretha YuliantiUniversitas Jambi1
VINNIE ALVIONITAAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">ANALISIS PENGARUH SIZE PERUSAHAAN DAN IOS TERHADAP PRAKTIK EARNING MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI</dc:title>
	<dc:creator xml:lang="en">Putra, Wirmie Eka</dc:creator>
	<dc:creator xml:lang="en">Friyani, Rita</dc:creator>
	<dc:creator xml:lang="en">Wibowo, Delta Ferryandi</dc:creator>
	<dc:description xml:lang="en">This study aims to obtain empirical evidence about the impact of firm size and IOS on the practice of earning management. Objects in this study were 11 mining companies listed on the Stock Exchange along the period of 2006-2010. Earning management was calculated with the modified Jones models, while IOS measured by market to book value of equity, and size was measured by logarithm of total assets. This study use panel data regression models with Eviews 7.1 includes a series of test models, such as the Chow test and the Hausman test to choose the best model among the Common Effect, Fixed Effect and Random Effect. These results indicate that the firm size significantly influence the practice of earning management inversely. Large firms are having less earning management practise, and vice versa. Meanwhile, no significant effect was found between the IOS and earning management.
 </dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2012-09-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/1830</dc:identifier>
	<dc:identifier>10.22437/jmk.v1i2.1830</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/1830/6072</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2012 Wirmie Eka Putra, Rita Friyani, Delta Ferryandi Wibowo</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>