INDIKASI MANAJEMEN LABA DI SEKITAR PERUBAHAN PERATURAN PERPAJAKAN TAHUN 2000

Sarah Yuliarini

Abstract


The previous research found empirical evidences about earnings management surrounding Initial Public Offering (IPO). This study obtained to give prove that tested earnings management around taxation role changed in companies that listed 1999 untill 2000. Statistical analysis method used is parametric and by comparing of mean of discretionary accruals as a proxy by earnings management. This research ' result shows there are not indication of earnings mangement at one year before legalized taxation change , neither at legalization. It can explain that management have another efford to protecting their asset from government regulation.

Keywords


Earnings management, discretionary accrual.

Full Text:

PDF

References


Asih, Prihat, 1998. Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta, Tesis S2. Yogyakarta: UGM.

Beaver, WH. 1968,The Information Content of Annual Earning Announcement, Journal ofAccounting Research 6, hal. 67-92.

Dechow, P. 1994, Accounting Earning and Cash Flows as Measurer of Firm Performance, The Role of Accounting Accrual, Journal of Accounting and Economics, Juli.

Dechow, Patricia M., Richard G. Sloan, Amy P. Sweeney. 1995, Detecting Earnings Management, The Accounting Review, Vol. 70 No.2, hal. 193-225, April.

Healy, Paul M. 1985, The Effect of Bonus Schemes on Accounting Decisions, Juornal of Accounting and Economics 7, hal. 85-107.

Ikatan Akuntan Indonesia, 2002. Standar Akuntansi Keuangan, Jakarta: Penerbit Salemba

Ilmainir, 1996. Perataan Laba dan Faktor-Faktor Pendorongnya pada Perusahan Publik di Indonesia, Tesis S2. Yogyakarta: UGM.

Institute for Economicand Financial Research, 1992-1997. Indonesian Capital Market Directory.

Jin, Liauw She, 1997. Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan yang Terdaftar di Bursa Efek Jakrta, Tesis S2. Yogyakarta: UGM.

Jones, Jennifer J. 1991, Earnings Mangement during Import Relief Investigation, Journal of Accounting Research, Vol. 29 NO.2, hal 193-228, Autumn.

Kiswara, Endang, 1999. Indikasi Keberadaan Unsur Manajemen Laba (Earnings Management) dalam Laporan Keuangan Perusahan Publik, Tesis S2, Yogyakarta: UGM.

Nurmantu, Safri, Pembalikan Beban Bukti dalam Perpajakan di Indonesia, Jurnal Perpajakan Indonesia, Vol. 1 NO.1, hal 32-35, 2001

Saiful, 2002. Hubungan Manajemen Laba (Earnings Management) Dengan Kinerja Operasi Dan Retur Saham di Sekitar IPO, Simposium Nasional Akuntansi, September.

Salno, Hanna Meilani, 1999. Analisis Perataan Penghasilan (Income Smoothing): Faktor-Faktor yang Mempengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia, Tesis S2. Yogyakarta: UGM.

Scott, William R. 1997, Financial Accounting Theory, Upper Saddle, NJ : Prentice-Hall International, Inc., USA.

Sloan, Rg. 1996, Do Stock Prices Fully Reflect Information on Accrual and Cash Flows about Future Earning, Accounting Review, Hal. 289-315, Juli.

Suwandy, Erly, 2000. Hukum Pajak. Jakarta: Salemba Empat.

Undang-Undang Pajak Tahun 2000, Jakarta: Penerbit Salemba Empat.

Widyaningdyah, Agnes Utari, 2001. Analisis Faktor-Faktor Yang Berpengaruh Terhadap Earnings Mangement Pada Perusahaan Go Public Di Indonesia, Jurnal Akuntansi & Keuangan Vol.3, No. 2, hal. 89-101, November.

Wolk, Harry I. Dan Michael J. Tearney, 1977. Accounting Theory: A Conceptual and Institutional Approach, Cincinnati-Ohio: South-Western College Publishing.

Worthy, Ford S. 1984, Manipulating Profits : How It Done, Fortune, hal. 50-54, Jni 25.

Zeff, Stephen A. dan Dahran, BG. 1994, Accounting Reading and Notes : Issues and Controversies, 4th. Edition, New York: McGraw-Hill.

Zimmerman, Jerold L. 1979, The Cost Benefits of Cost Allocations, Accounting Review, Vol. LIV, No.3, hal. 504-521, Juli.




DOI: http://dx.doi.org/10.30742/equilibrium.v3i7.204

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952

slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor