Mendeteksi Earning Management

Ahim Abdurahim

Abstract


Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models). Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management. Masing-masing model memiliki kelemahan-kelemahan yang melekat disamping kelebihan-kelebihan yang dimilikinya. Dari keempat model yang dapat digunakan untuk mendeteksi earnings management yaitu, Healy Model, DeAngelo Model, Jones model, Modified Jones model dan Industry model, diuji oleh Dechow et al. (1995), dalam hal tingkat keakuratannya dalam mendeteksi adanya earnings management. Masing-masing model diuji tingkat kemungkinannya memiliki kesalahan dalam mengukur adanya earnings management dengan tipe kesalahan I dan tipe kesalahan II. Hasilnya menunjukkan bahwa sangat penting bagi para pengguna laporan keuangan untuk menginvestigasi faktor-faktor yang mendorong timbulnya earnings management yang berkaitan dengan kinerja keuangan perusahaan. Hasil lain diperoleh pula bahwa modified Jones Model (1991) memiliki kemampuan yang baik untuk mendeteksi adanya earnings management.

 


Keywords


earnings management; healy model; de angelo model; jones model; modified jones model; industry model

Full Text:

Download Article

References


Beidleman, D. R. 1973. Income Smoothing: The Role of Management, The Accounting Review, (October), 656-667.

Belkaoui, A. and Picur, D.R. 1984. The Smoothing of Income Number: Some Empirical Evidence on Systematic Differences between Core and Periphery Industrial Section, Journal of Business Finance & Accounting, (Winter), 527-545.

Dhaliwal, D., G. Salamon, and E. Smith. 1982. The Effect of Owner versus Management Control on the Choice of Accounting Methods, Journal of Accounting and Economic. (July). 41 –53.

DeAngelo, L. 1986. Accounting numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders, The Accounting Review 61: 400-420.

Dechow, P.M. 1994. Accounting earningss and Cash flows as Measures of Firm Performance: the Role of Accounting Accruals, Journal of Accounting and Economics, 10:3-36.

______, R.G. Sloan. 1991. Executive Incentives and the Horizon Problem: An Empirical Investigation, Journal of Accounting and Economics 18:3–42.

_____, R.G. Sloan and A. P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review, (April) 2: 193-255.

Dye, R. 1988. Earnings Management in an Overlapping Generations Model, Journal of Accounting Research, (Autumn), 195-235.

Gordon, M. J. 1964. Postulate, Principles and Research in Accounting, The Accounting Review, (April), 251-263.

_______, B. Horwitz, and P. Meyer. 1966. Accounting Measurement and Normal Growth of the Firm. Research in Accounting Measurement. (August). 141-161

Healy, P.M. 1994. The Effect of Bonus Schemes on Accounting Decision. Journal Accounting and Economics, 7:97-123.

Hepworth, S.R.. 1953. Smoothing Periodic Income, The Accounting Review, (January), 32-39.

Horwitz, B. and D. Shabahang. 1971. Published Corporate Accounting Data and General Wage Increases of the Firm. The Accounting Review. (April). 243-252.

Jones, J. 1971. Earnings Management during Import Relief Investigations, Journal of Accounting Research 29:193-228.

Kaplan, R.S. 1985. Comments on Paul Healy: Evidence on Effect on Bonus Schemes on Accounting Procedures and Accrual Decisions. Journal of Accounting and Economics (forthcoming).

Kamin, J. Y. and Ronen. J. 1978. Smoothing of Income Numbers: Some Empirical Evidence of Systematic Differences among Management-Controlled and Owner-Controlled Firm. Accounting organization and society, (September), 141-157.

Moses, O.D. 1987. Income Smoothing and Incentive: Empirical Task Using Accounting Changes, The Accounting Review, (April). 359-377.

Ronen, J. and Sadan, S. 1975. Classificatory Smoothing: Alternative Income Models, Journal of Accounting Research, (Spring), 133-149.

______, J., Sadan, S. 1981. Smoothing income numbers, Addison-Wesley.

Smith, E.D. 1976. Effect of Separation of Ownership from Control on Accounting Policy Decision, The Accounting Review, (October). 127-723.

Trueman, B. and Titman, S. 1988. An Explanation for Accounting Income Smoothing, Journal of Accounting Research, (supplement), 127-143.


Refbacks

  • There are currently no refbacks.


Bookmark and Share


Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats