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The Effect of Fixed Assets’ Revaluation on Earnings Management on Manufacturing Companies in Indonesia

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Penilaian

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arnings management is used by the companies to present its financial statements in positive view. The factor that affect the earnings management is fixed assets’ revaluation selection method. Fixed assets value has the material information to affect the management discretion. This research aims to investigate the correlation of fixed assets’ revaluation on earnings management on manufacturing companies in Indonesia which proxied by discretionary accrual. The research’s population is manufacturing companies listed in Indonesia Stock Exchange period of 2015-2016. The samples of the research are selected by using purposive sampling technique. This research applies descriptive and multiple linear regression analysis. The result of this research shows that the fixed assets’ revaluation has negatively and significantly affected the earnings management with the significant value of 0,046 (0,046

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Publisher

Inderalaya : Fak. Ekonomi., 2018

Collation

Xvi, 70 Hlm. : Ilus + CD

Language

English

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Classification

NONE

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Edition

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Subject(s)

Earnings Management
Manufacturing Companies

Specific Detail Info

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Statement of Responsibility

Renoley

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