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description Journal article public Jurnal Keuangan dan Perbankan

Manajemen Laba di Indonesia: Studi sebuah Bibliograpi

Edy Suprianto, Doddy Doddy Setiawan
Published Квітень 2017

Abstract

This research tries to describe the development of earnings management research in Indonesiawhich is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in JavaIsland. Samples obtained from 1999 to 2016 obtained 67 articles discussing about earnings management.We classify this article based on the research topics, methods and models used by theresearcher. The results obtained are most of the articles on earnings management in Indonesiapublished in Jurnal Akuntansi & Keuangan Indonesia (JAKI) and Jurnal Akuntansi dan Keuangan(JAK). Antecedent topics of earnings management is a topic that is widely studied. Analyticalmethod and accrual modified Jones model is the most popular model used because this model isconsidered the most appropriate to measure the accrual of earnings management compared to othermodels.

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