Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xiii, 72 pages ; 30 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S59686 | 14-21-579367508 | TERSEDIA |
| No review available for this collection: 20413278 |
Abstract
Dampak buruk peristiwa serangan bom pada perusahaan sektor transportasi dan sektor hotel, restoran, dan pariwisata akan menambah tekanan bagi manajer untuk menyajikan laporan keuangan agar tetap terlihat baik. Penelitian ini bertujuan untuk melihat apakah tekanan tersebut akan mendorong perusahaan untuk melakukan manajemen laba. Penelitian ini berfokus pada tiga serangan bom yaitu Bom Bali I, Bom Bali II, dan Bom Mega Kuningan. Dengan melihat manajemen laba akrual sebelum dan setelah penyerangan, penelitian ini menyimpulkan bahwa serangan bom tersebut akan mendorong manajer melakukan manajemen laba tetapi penelitian serangan secara terpisah terhadap Bom Mega Kuningan membuktikan pengaruh ini tidak signifikan.
The impacts of bomb attacks on transportation sector and hotel, restaurant, and tourism sector companies will give more pressure for the managers to present good financial statements. This study examines whether the pressure will encourage companies to manage their earnings. This study focuses on three bomb attacks: Bali Bombing I, Bali Bombing II, Mega Kuningan Bombing. By examining accrual earnings management before and after the attacks, this study finds that the bombings would encourage managers to manage earnings but separate study of Mega Kuningan Bombing shows that this effect wasn?t significant.
The impacts of bomb attacks on transportation sector and hotel, restaurant, and tourism sector companies will give more pressure for the managers to present good financial statements. This study examines whether the pressure will encourage companies to manage their earnings. This study focuses on three bomb attacks: Bali Bombing I, Bali Bombing II, Mega Kuningan Bombing. By examining accrual earnings management before and after the attacks, this study finds that the bombings would encourage managers to manage earnings but separate study of Mega Kuningan Bombing shows that this effect wasn?t significant.