THE EFFECT OF FIXED ASSETS’ REVALUATION ON EARNINGS MANAGEMENTON MANUFACTURING COMPANIES IN INDONESIA

RENOLEY, RENOLEY and Dewi, Kencana and Wahyudi, Tertiarto (2018) THE EFFECT OF FIXED ASSETS’ REVALUATION ON EARNINGS MANAGEMENTON MANUFACTURING COMPANIES IN INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Earnings management is used by the compnnies 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 materia information to affect the management discretion. This research aims to investigate the correlation of fixed assets· revaluation on earning 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 20l5-2016 The samples of the research are selected by using purposive sampling technique This research applies description and multiple ljnear 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<0.05) which means that it will reduce the earnings management practice in Indonesia. The limitations of this study are the time period which covered only 2 years and limited on manufacturing companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Earnings Management, Fixed Assets` Revaluation, Manufacturing Companies
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	15 Sep 2019 03:08
Last Modified:	15 Sep 2019 03:08
URI:	http://repository.unsri.ac.id/id/eprint/7647

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