slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor
DIVERSIFIKASI PERUSAHAAN DAN MANAJEMEN LABA | Lupitasari | Diponegoro Journal of Accounting skip to main content

DIVERSIFIKASI PERUSAHAAN DAN MANAJEMEN LABA


Citation Format:
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.

Fulltext View|Download
Keywords: Diversification, Earning Management, Mining Companies, Banking Companies.

Last update:

No citation recorded.

Last update:

No citation recorded.