Prasadhita, Chandra (2018) MANAJEMEN LABA DAN KETERBACAAN (READABILITY) LAPORAN TAHUNAN PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA. Buletin Ekonomi, 16 (2). pp. 229-238. ISSN 1410-2293
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Abstract
Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies Listed on the Indonesia Stock Exchange. This study aims to provide empirical evidence of the relationship between earnings management and readability of the annual report of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2016. Readability is measured using the Bog Index. High Bog Index means low readability. Profit management is measured by a discretionary accrual using the Modified Jones model. Net income and revenue became the control variable in the study. The results show that earnings management and higher net profit can make the readability of the company's annual report getting better. Good readability is a solution to prevent agency conflict (Companies and Kumar, 2014). However, higher revenue makes the readability of annual reports difficult to understand. Abstrak: Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara manajemen laba dengan keterbacaan (readability) laporan tahunan perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2016. Keterbacaan (readability) diukur menggunakan Bog Index. Bog Index yang tinggi berarti keterbacaan (readability) rendah. Manajemen laba diukur dengan akrual diskresioner menggunakan model Modified Jones. Laba dan pendapatan menjadi variabel kontrol dalam penelitian. Hasil penelitian menunjukkan bahwa manajemen laba dan laba yang semakin tinggi dapat membuat keterbacaan (readability) laporan tahunan perusahaan semakin baik. Keterbacaan (readability) yang baik merupakan solusi untuk mencegah adanya agency conflict (Companies and Kumar, 2014). Namun, pendapatan yang semakin tinggi justru membuat keterbacaan (readability) laporan tahunan menjadi sulit untuk dipahami. Kata Kunci: Keterbacaan, manajemen laba, laba, pendapatan
| Item Type: | Article |
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| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | SRI SULTAN - |
| Date Deposited: | 30 Jan 2019 01:53 |
| Last Modified: | 30 Jan 2019 01:53 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/18282 |
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