Beberapa Kemungkinan Income Smoothing, dan Fraudulent Financial Reporting, dalam Analisis Laporan Keuangan Perusahaan yang Mengajukan Permohon Kredit Modal Kerja pada Beberapa Bank di Sulawesi Selatan

///Beberapa Kemungkinan Income Smoothing, dan Fraudulent Financial Reporting, dalam Analisis Laporan Keuangan Perusahaan yang Mengajukan Permohon Kredit Modal Kerja pada Beberapa Bank di Sulawesi Selatan

Beberapa Kemungkinan Income Smoothing, dan Fraudulent Financial Reporting, dalam Analisis Laporan Keuangan Perusahaan yang Mengajukan Permohon Kredit Modal Kerja pada Beberapa Bank di Sulawesi Selatan

Oleh
Muh. Rum
Dosen Kopertis WIL IX Sulawesi dpk pada STIM Publik Makassar

ABSTRACT

This research aims to test financial statement analisys to some firm which publish financial statement that aims to get working capital credit. banker’s reaction on corporate unrealized information one does profit flattening, that on not usually reacts strength to corporate unrealized information. In this studi utilize contingency approaching to do find out relationship among disclosure of income statement upon credit application proffering. Data that is utilized in studi this is primary data in form of perception of many accountings compilers. analisis studi’s result points out that in a general way banker don’t react overweening to firm that has asymetric profit information. Severally indication which appears on study this declares for that factor unrealizedding to have information content that market benefit and banker,. Other result from studi it points out that income smoothing who applied by firm gets utilitarian to fix firm image at winks banker.

Keywords: contingency Approach, Income Smoothing, Fraudulent Financial Reporting

By | 2015-08-21T03:31:01+00:00 August 21st, 2015|Jurnal Progresif, Volume 4, No. 2 Pebruari 2011|0 Comments

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