Abstract
This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages
Highlights
This study aims to examine earnings management behavior is based on the company life cycle
The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages
Implikasi dari hasil penelitian ini menunjukkan bahwa perusahaan dalam tahapan hidup start up, growth, mature dan decline cenderung menggunakan manajemen laba rill
Summary
Vol 1, No 3, Seri D, Agustus 2019, Hal 1307-1321 http://jea.ppj.unp.ac.id/index.php/jea/issue/view/11. PERILAKU MANAJEMEN LABA BERDASARKAN SIKLUS HIDUP PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). Chyntya Lisnawati[1], Nurzi Sebrina2 1)Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang 2)Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
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