TY  - JOUR
T1  - The Determinant on Accrual Management and Earning Volatility: A Study on Hedged and Unhedged Company in Indonesia
AU - Djaddang, Syahril AU - Achmad, Tarmizi AU - Ghozali, Imam 
JO  - The Social Sciences
VL  - 11
IS  - 21
SP  - 5071
EP  - 5079
PY  - 2016
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2016.5071.5079
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2016.5071.5079
KW  - accrual management
KW  -corporate governance
KW  -unhedged
KW  -Hedged company
KW  -earnings volatility
AB  - The objective of this research is to evaluate the different between corporate governance toward accrual management and earning volatility between company hedged and unhedged in Indonesian Stock Exchange. This research used secondary data of annual report and accrual management in 2010-2014. The data collection used documentation method. The hypotheses test used Structural Evaluation Method (SEM) with WarpsPLS 4.0 program. The test result indicates ownership management model and independent audit committee as a monitoring and supporting factor of the companies to lower volatility earning in the hedged company and management ownership in companies unhedgeds company. There is a difference of financial value as a trading on hegder and unhedgeds company and speculation to lower volatility earnings.
ER  -