PENGARUH MANAJEMEN LABA (AKRUAL DISKRESIONER) TERHADAP PROFITABILITAS MASA DEPAN THE IMPACT OF EARNING MANAGEMENT (DISCRETIONARY ACCRUAL) TO FUTURE PROFITABILITY

Abstract

Abstract:

This study aimed to examined the effect of earning management (discretionary accruals) to future profitability. Sample were taken from 341 company list in BEI from 2011-2015. The variable from this study was future profitability, discretionary accruals, debt to asset ratio, market to book value, sales growth, operating cash flow. The result from this study is discretionary accruals, market to book value, operating cash flow had significant positive influence towards future profitability, while debt to total asset ratio had significant negative influence toward future profitability, while sales growth insignificant influence toward future profitability.