Contoh Jurnal Bisnis Dan Akuntansi – Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba
This study investigated size effect to earnings management. During this study, It‘s investigated whether medium and large-sized firm more aggressive to make use of 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 are likely 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 don‘t engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.