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Deteksi Manajemen Laba di Sektor Perbankan

Proxy of discretionary accruals as an indication of earnings management were developed in many ways whereas each model was claimed to be more powerful than another.Therefore, this study aims to examine the power of several discretionary accruals models to confirm which model that is suficient to measure earnings management. This study also conducts a t-test to know whether there is a diference in discretionary accruals results among the models. The test is conducted in conventional banks listed in LQ45 as most market capitalization banks. The most powerful model is Shivakumar (1996) and followed by Kasznik (1999). It means non-discretionary accruals mostly are formed by cash fows from operation; gross revenue; and investment in property, plant, and equipment that cannot be managed. Accruals but of these three are classifed as discretionary accruals. Results implicate that Shivakumar (1996) model can be used to improve the power of discretionary accruals measurement. This study also found that there is a diference in discretionary accruals among the models. The investigation of discretionary accruals in many contexts still become a concern.

Keywords: earnings management, accruals, discretionary accruals, non-discretionary accruals, conventional banks.

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