ABSTRACT
This study aims to see the difference of earnings management based on company life cycle (growth, mature, stagnant). 224 companies were taken as the samples. Those companies were included in all sectors, except financial and banking, which were registered in PT. Bursa Efek Indonesia (BEI) 2010-2012. This study used kruskal wallis test to compare the earnings management at every stage of the life cycle, whether it was the same or different. However, the results of the study show that there was no difference in earnings management at every stage of the life cycle. Then the researcher compared of earnings management in stage of growth and mature, also mature and stagnant. The results show there was a significant difference between earnings management carried out by companies that were in the growth and mature stages, but there was no significant difference in earnings management done by the companies that were in the mature and stagnant stages.
SARIPATI
Penelitian ini bertujuan untuk melihat perbedaan earnings management berdasarkan life cycle perusahaan (growth, mature, stagnant). Perusahaan yang diambil sebagai sampel sebanyak 224 perusahaan yang termasuk dalam seluruh sektor perusahaan kecuali keuangan dan perbankan yang terdaftar di PT. Bursa Efek Indonesia (BEI) periode 2010-2012. Penelitian ini menggunakan uji beda untuk membandingkan earnings management di setiap tahap life cycle apakah sama atau berbeda. Namun, hasil dari penelitian menunjukkan bahwa tidak terdapat perbedaan earnings management di setiap tahap life cycle. Setelah itu peneliti membandingkan antara perilaku earnings management yang berada pada tahap growth dan mature, juga mature dan stagnant dan hasilnya terdapat perbedaan yang signifikan antara earnings management yang dilakukan oleh perusahaan yang berada pada tahap growth dan mature, tetapi tidak terdapat perbedaan yang signifikan perilaku earning smanagement yang dilakukan oleh perusahaan yang berada pada tingkat mature dan stagnant.
