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Studi tentang indikasi unsur manajemen laba pada laporan keuangan perusahaan publik di Indonesia

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  • Surifah Surifah

Abstract

Terjadinya krisis ekonomi yang mulai pada pertengahan tahun 1997 sangat berpengaruh pada dunia usaha di Indonesia. Lebih dari 50% perusahaan publik mengalami kerugian (tercermin dari laporan keuangan tahunan) selama tahun 1997, 1998 dan 1999, dan sisanya masih dapat meraih keuntungan.Penelitian ini mengelompokkan sampel ke dalam dua kelompok perusahaan publik, yaitu: kelompok perusahaan yang mengalami kerugian berturut-turut selama 3 tahun tersebut dan kelompok perusahaan yang memperoleh keuntungan pada tahun dan jenis usaha yang sama. Penelitian terdiri dari 30 perusahaan rugi dan 30 perusahaan laba dengan 3 tahun pengamatan, sehingga total sampel berjumlah 180.

Suggested Citation

  • Surifah Surifah, 2001. "Studi tentang indikasi unsur manajemen laba pada laporan keuangan perusahaan publik di Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 5(1), pages 81-99.
    • Handle: RePEc:uii:jaaife:v:5:y:2001:i:1:p:81-99:id:11383
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