ANALISA PENGARUH FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017)

Mei Handayani, Dyah Santi Hariyani

Abstract


Financial distress is the phase of the decline in the financial condition of a company that happen before bankruptcy or liquidation (Platt, 2002). Management is more motivated to do earnings management when company experiences financial distress. Earnings management is a management action to choose accounting policies in process of preparing financial statements with the aim of maximizing the welfare of the company (Scoot, 2012). This study had purpose to determine the effect of Financial Distress to Earnings Management (Study on Manufacturing Companies Listed on Indonesian Stock Exchange 2014-2017). This research was conducted at the Indonesian Stock Exchange by accessing www.idx.co.id. Population in this study amounted to 171 manufacturing companies. By using purposive sampling method optainable a sample of 39 manufacturing companies that experienced financial distress within 4 years. Data in this study is secndary data form financial statement from Indonesian Stock Exchange. Analysis technique used Simpel Linear Regression using application SPSS 18. There are one hypotheses were tested using Simpel Linear Regression. Based on the results of the analysis found that financial distress no effect positive and significant to earnings management.

Keyword : financial distress, earnings management.


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