Ditemukan 1 dokumen yang sesuai dengan query
Ika Fermatasari
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The purpose of this study is to evaluate whether companies who are behind schedule in submitting their financial statement to Bapepam tend to do more earnings management than those who are on time. This study also evaluates other factors of earnings management, such as leverage, firm size, availability of audit committee and independent board, and audit quality.
Using the proxy of discretionary accruals as the indicator of earnings management, this study finds that behind-schedule companies show ...
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2005
JAKI-2-2-Des2005-49
Artikel Jurnal Universitas Indonesia Library
