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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
Published
2012-09-10
Publisher
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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

Collaboration network of the authors

40 authors · 94 co-authorship links · 5 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Jambi
  • State University of Semarang
  • Andalas University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Yuliusman YuliusmanUniversitas Jambi3
Wiralestari WiralestariUniversitas Jambi2
Fredy OlimsarUniversitas Jambi2
Yuliana YulianaUniversitas Jambi2
Mukhzarudfa MukhzarudfaUniversitas Jambi2
Dedy SetiawanUniversitas Jambi2
NurhayaniAffiliation unknown1
WiralestariAffiliation unknown1
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 AfrizalAffiliation unknown1
Susfayetti SusfayettiAffiliation unknown1
Lucky Enggraini FitriAffiliation unknown1
Nurhayani NurhayaniUniversitas Jambi1
Wira LestariAffiliation unknown1
Novita Ekasari Dearmi ArtisAffiliation unknown1
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 RianiAffiliation unknown1
Muti'a AzkiaAffiliation unknown1
Yudi YudiAffiliation unknown1
mellyAffiliation unknown1
Wiwik TiswiyantiUniversitas Jambi1
Melly Maragretha YuliantiUniversitas Jambi1
VINNIE ALVIONITAAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>