Pengaruh Optimalisasi Jangka Pendek Managemen pada Tingkat Pengungkapan Wajib Informasi Perusahaan Sebelum dan Sesudah Perubahan Peraturan Undang-Undang Pengungkapan Laporan Tahunan

Pengaruh Optimalisasi Jangka Pendek Managemen pada Tingkat Pengungkapan Wajib Informasi Perusahaan Sebelum dan Sesudah Perubahan Peraturan Undang-Undang Pengungkapan Laporan Tahunan

Paulina Sutrisno

Abstract

This research is intended to conduct investigation on whether the short-term optimization by management in an effort to achieve certain earnings (avoiding a loss report and an earnings decrease report), will have an influence on the level of the mandatory disclosure of corporate information. This research also examines the difference on the level of disclosure by company suspected on conducting short-term management optimization in the conditions of before and after the amendment of the law on mandatory disclosure, which stresses the wideness on the corporate information disclosure.

This research finding shows that the larger management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of corporate information mandatory disclosure. This finding shows the new law on corporate information mandatory disclosure, which stresses the wideness on the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.

Keywords: real earnings management, short-term optimization, level of mandatory information disclosure.

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