Perbedaan Perilaku Manajemen Laba Berdasarkan Pada Perbedaan Life Cycle Dan Leverage Perusahaan

Abstract

This study objective is to examine the difference of earning management behaviour based on the difference of life cycle grade (growth, mature and stagnant) and leverage grade (low, medium, high). The difference of earning management behaviour showed by change of life cycle stage and leverage of company. This study using sample of manufacturing companies listed Indonesia Stock Exchange during 2008-2010. The classification of sample using purposive sampling. The classification of life cycle sample based on dividend payout, sates growth, capital expenditure value and company's age. The classification of leverage level using DTA. The result showed that the lower earnings management behavior, in a row change of life cycle grade from growth, mature, to stagnant. And laverage testing showed that the higher earnings management behavior, in a row change of DTA grade from low, medium, to high