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Submitted
May 6, 2020
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July 3, 2020
Published
July 20, 2020
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Abstract

This research is conducted to examine the differences in earnings management level at various company life cycle stages in Indonesia, especially for public companies which listed on Indonesia Stock Exchange from 2002 to 2016. This research uses a sample of 4,400 observational data which obtained by purposive sampling from Capital IQ. To determine the stage of the company life cycle, this research uses Dickinson's (2011) model criteria by dividing the company life cycle into five stages: introduction, growth, mature, shake-out, and decline. This research is tested with the ANOVA model and proves that there is a significant difference in the level of earnings management in the decline, introduction, and shake-out companies compared to the growth stage. However, the results of this study proves that the value of earnings management in growth and mature stage companies are not significantly difference.

Keywords

Earning Management, Company Life Cycle, Introduction, Growth, Mature, Shake-out, Decline

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  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
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How to Cite
Hartono, A., Hadyan, M. ., Rinaningsih, R., & Yuliati, R. (2020). TINGKAT MANAJEMEN LABA PADA BERBAGAI TAHAP SIKLUS HIDUP PERUSAHAAN DI INDONESIA . CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(2), 309–326. https://doi.org/10.31258/jc.1.2.238-252
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