Handjojo, Hanna Jacinda (2012) EARNINGS MANAGEMENT DURING GLOBAL FINANCIAL CRISIS 2008-2009: EVIDENCE FROM LISTED MANUFACTURING COMPANIES IN INDONESIA. S1 thesis, UAJY.

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Abstract

This study is aimed to investigate earnings management during Global Financial Crisis 2008-
2009 in listed manufacturing companies in Indonesia. Samples in this study are manufacturing
company listed in Indonesian Stock Exchange. Earnings management would be proxied by
discretionary accruals calculated using Modified Jones Model. The result proves that global
financial crisis 2008-2009 positively affects earnings management. Instead of engage in income
decreasing earnings management, listed manufacturing companies in Indonesia engage in
income increasing earnings management during global financial crisis 2008-2009. The results in
this study contradict previous studies and provide some understanding on the relationship
between global financial crisis 2008-2009 and earnings management.

Item Type: Thesis (S1)
Uncontrolled Keywords: Earnings Management; Global Financial Crisis 2008-2009; Discretionary Accruals; Modified Jones Model; Listed Manufacturing Companies; Income Decreasing Earnings Management.
Subjects: Financial Accounting > Financial Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Date Deposited: 26 Apr 2013 13:36
Last Modified: 03 May 2013 11:39
URI: https://repository.uajy.ac.id/id/eprint/956

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