PENGARUH MANAJEMEN LABA, KINERJA PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP REKLASIFIKASI ASET KEUANGAN

Abstract

The research aimed to examine the effect to profit management, company performance and size on re-classification of financial asset of banking companies in Indonesia Stock Exchange. The Sampling collection method used purposive sampling with twenty companies as samples. These were taken in 2010-2014. Moreover, the research profit management was examined using discretionary accrucial value with Beaver and Engel model. For company performance and size, the Return on Asset and natural logaritme from the total asset that were used as the instrument. In Addition, dummy variable was used to examine the re-classification of financial asset in which taken from companies who was due to sales, based on the rule of PSAK No. 55 (Revision 2011). The data analysis tehnique used biner logistic regression. Simultaneously, the testing result showed that profit management, company performance and size had affected re-classification of financial asset. Furthermore, partial testing result showed that the profit management and company size had affected re-classification of financial asset. On the other hand, the company performance did not affect on re-classification of financial asset.
Keywords: profit management, company performance, re-classification of financial asset, company size, PSAK No. 55 (Revision 2011)