GustinPadwa Sari, NediHendri (2016) An Analysis Ofearningmanagement To Predict Financial Statement Fraud: Empirical Study On Public Companyinindonesia Stock Exchange
This study aims to test whether earning management could be an initial indication of the company to commit fraud in the future. The Earning management is measured by using aggregated prior discretionary accruals. The fraud indicated company can be found on the company which gets suspend sanctioned from Indonesian stock exchange (IDX) in certain criteria . This study uses 22 fraud indicated companies and 22 non - fraud indicated companies as sampling. The result shows that the fraud can be detected if the earning management is up to 3 years before the fraud occurs.
Keywords : Earning Management, Financial Statement Fraud