BibTex Citation Data :
@article{DJA4462, author = {Dewi Lupitasari and Marsono Marsono}, title = {DIVERSIFIKASI PERUSAHAAN DAN MANAJEMEN LABA}, journal = {Diponegoro Journal of Accounting}, volume = {0}, number = {0}, year = {2013}, keywords = {Diversification, Earning Management, Mining Companies, Banking Companies.}, abstract = { This study examines the association between corporate diversification and earning management. This study making an explicit distinction between operational and geographic diversification. Based on a sample of 124 mining and banking companies that listed on the Indonesian Stock Exchange in the period 2010-2011, The result of this study indicates that operation diversification did not have significant influence to earning management on mining and banking companies. Higher geographic diversification decrease earning management on mining company. The more the banking company has geographic segments, the higher the company perfoms earning management. Samples were selected by purposive sampling method and Data were analyzedusing multiple regression analysis model. }, issn = {2337-3806}, pages = {118--129} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/4462} }
Refworks Citation Data :
This study examines the association between corporate diversification and earning management.This study making an explicit distinction between operational and geographicdiversification. Based on a sample of 124 mining and banking companies that listed on theIndonesian Stock Exchange in the period 2010-2011, The result of this study indicates thatoperation diversification did not have significant influence to earning management onmining and banking companies. Higher geographic diversification decrease earningmanagement on mining company. The more the banking company has geographicsegments, the higher the company perfoms earning management. Samples were selected bypurposive sampling method and Data were analyzedusing multiple regression analysis model.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806