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JURNAL BISNIS DAN AKUNTANSI
Vol. 11, No. 1, April 2009, 33 - 56
ISSN: 1410-9875

PENGARUH UKURAN PERUSAHAAN TERHADAP
MANAJEMEN LABA

 RR. SRI HANDAYANI dan AGUSTONO DWI RACHADI
Program Magister Ilmu Akuntansi Universitas Diponegoro
handayanifeundip@yahoo.com

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Official URL: http://www.tsm.ac.id/JBA/JBA11.1April2009/3_artikel_JBA11.1April2009.pdf

ABSTRACT:

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium-and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.

Keywords: Firm size, earnings management, agency theory, signaling theory, size hypothesis.
 
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