Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia

Nieken Herma Sari, Nurmala Ahmar


Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. The measurement model is the discretionary revenue model consists of conditional revenue model and revenue model. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each industry sector. These results prove that the revenue model is able to indicate the industrial sector 8 of the total 13 industries in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the industrial sector 11 of the total 18 sectors industry that overall indicated accrual earnings management.


Accrual earnings management, revenue discretionary model.

Full Text:



Callen, J. L., Robb, S. W., & Segal, D. (2008). Revenue manipulation and restatements by loss firms. Auditing: A Journal of Practice & Theory, 27(2), 1-29.

Dechow, P. M., Sloan, R. G. & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193-225.

Gunny, K. (2005). "What are the Consequences of Real Earnings Management?". Working Paper, University of Colorado, 1-46.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial behaviour, agency Cost and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.

Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193-228.

Kristina, B. M. & Siregar, B. (2008). Pengaruh Manajemen Laba Nyata Terhadap Kinerja. Jurnal Akuntansi dan Manajemen, 19(3), 185-196.

Oktorina, Megawati, & Yanthi. (2008). Analisis Arus Kas Kegiatan Operasi dalam Mendeteksi Manipulasi Aktivitas Rill dan Dampak Terhadap Kinerja Pasar. Simposium Nasional Akuntansi XI, Pontianak .

Ikatan Akuntan Indonesia. (2009). Pernyataan Standar Akuntansi Keuangan No. 1 (Revisi 2009).

Scott, W. R. (2012). Financial Accounting Theory, 6th Edition. Prentice Hall

Stubben, S. R. (2010). Discretionary Revenues as a Measure of Earnings Management. The Accounting Review, 85(2), 695-717.

Sulistyanto, S. (2008). Manajemen Laba: Teori dan Model Empiris. Jakarta: Grasindo.


The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2018. Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

click tracking
View My Stats