MODEL STRATEGI MANAJEMEN LABA PADA PERUSAHAAN PUBLIKudDI BURSA EFEK INDONESIA: SUATU PEMERIKSAAN PERGESERANudKLASIFIKASI SERTA DAMPAKNYA TERHADAP KINERJA SAHAM,udPEMILIHAN METODA AKUNTANSI, DAN PENGATURAN WAKTUudTRANSAKSI

摘要

This research have a purpose to prove various earnings management strategyudphenomenon seen income statement and also how reaction of investor to earnings managementudstrategy classification shifting, accountancy method choice, and transaction time planningudanticipated to influences earnings management in manufacturing business which enlist inudIndonesia Stock Exchange.udThe samplse in this research are 44 manufacturing firms listed in Indonesia StockudExchange, which are selected by using purposive sampling. Those selected firms announcedudtheir financial statement during 2002 until 2006. Assumption classics test is done in thisudresearch, by using normality test with Jarque-Bera (JB) Test of Normality, heteroscedasticity testudwith White-Heteroscedasticity test, autocorrelation test with Durbin-Watson test, andudmulticollinieritas test with Variance Inflation Factor (VIF) and Tolerance. The hypothesis isudtested by OLS (Ordinary Least Square) model regression.udThe results shown that investor does not react to earnings management strategyudclassification shifting. Hypothesis two of this research accepted. Earnings management strategyudaccountancy method choice and transaction time planning influence accrual discretionary.udKeywords: earnings management strategy; classification shifting; stock performance,udaccounting method choice, transaction time planning.ud