Dampak Tingkat Pengungkapan Segment Reporting terhadap Earnings Management Perusahaan Komponen Indeks Dow Jones 30 Tahun 2015-2018

Munana, Naila (2020) Dampak Tingkat Pengungkapan Segment Reporting terhadap Earnings Management Perusahaan Komponen Indeks Dow Jones 30 Tahun 2015-2018. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Corporate operating in various business lines and different geographic areas tends to have information asymmetry between management and shareholder. The primary objective of this study is to investigate the impact of segment reporting disclosure level divided into geographic segment and operating segment on earnings management. This study also explore the controlling role of corporate’s size as measured by log asset, leverage as measured by the ratio of total liabilities to total revenue, and free cash flow as measured by the ratio of free cash flow to total assets on earnings management. The level of geographic segment disclosures that reflects the corporate internationalization is measured by the ratio of total foreign revenue to total revenue. Operational scope is used to measure the level of operating segment disclosure. Using a sample drawn from Dow Jones 30 index during the 2015-2018, this study find that greater disclosure level of geographic segment is positively associated with a higher level of earnings management as proxied by discretionary accruals. With the higher degree of internationalization reflected in geographic segment, the information asymmetry will be higher and can motivate managers to do earnings management. In addition, the disclosure level of operating segment mitigates earnings management. Operating segment disclosure is associated with lesser degree of earnings management. This is caused by the high market monitoring by SEC.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number MUN d 0494/2020
Uncontrolled Keywords: segment reporting disclosures, earnings management, information asymmetry
Subjects: AKUNTANSI > Akuntansi Biaya
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Erin Triyana
Date Deposited: 06 Mar 2020 07:04
Last Modified: 13 Mar 2020 07:55
URI: http://repository.stieykpn.ac.id/id/eprint/766

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