Open AccessManajemen Laba Setelah Perubahan Peringkat Obligasi Perusahaan
Author(s) -
Deviana Sijabat,
I Gst Ayu Eka Damayanthi
Publication year - 2019
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2019.v28.i03.p29
Subject(s) - accounting , earnings management , accrual , business , nonprobability sampling , downgrade , bond , sample (material) , population , bond credit rating , earnings , corporate bond , actuarial science , finance , chemistry , demography , computer security , chromatography , sociology , computer science , credit reference , credit risk
This study aims to obtain empirical evidence of earnings management after changes in corporate bond ratings. The modified Jones model is used to identify companies that practice earnings management. The population in this study is all bonds of nonfinancial companies that issue bonds and those that experience upgrades or downgrades of bond ratings in the period 2010-2016. The method of determining the sample in this study used purposive sampling to obtain 30 samples of companies that experienced upgrades or downgrades. Hypothesis testing uses the One Sample T Test. The conclusion of this study is that the bond issuing company carries out earnings management that increases profits after the bond rating has undergone an upgrade or a downgrade.Keywords: Earnings Management, Bond Ratings, Discretionary Accruals