INDIKASI EARNINGS MANAGEMENT SEBELUM DEBT COVENANT SUDI EMPIRIS BADAN USAHA MILIK NEGARA
One of the reasons for earnings management is the motivation to abide by (debt covenant) the contract agreement. This earnings management is utilized by as effort to avoid the violation debt covenant. In positive accountancy theory about debt covenant hypothesis, earnings management done at the time...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Muhammadiyah Magelang
2016-04-01
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| Series: | Jurnal Analisis Bisnis Ekonomi |
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| Online Access: | http://journal.ummgl.ac.id/index.php/bisnisekonomi/article/view/543 |