EFFECT OF PROFIT MANAGEMENT ON ANNUAL REPORT READABILITY

<p><em><span lang="IN"><strong>ABSTRACT :</strong> This study examines the effect of earnings management to annual report readability. uses data from non-financial sector companies listed on Indonesia Stock Exchange (BEI) for period (2014-2018) with a total 825 observations. The collection technique purposive sampling and analysis multiple regression methods. Based results research first hypothesis, an increase in income reflects which negatively affects readability, while second third hypotheses are discretionary accruals as well above median, both simultaneously reflect that not significantly influence readability</span></em></p><p><strong><em>Keywords:</em></strong><em> </em><em>earnings management, accruals</em></p><p> </p><p><strong>ABSTRAK Tujuan penelitian ini untuk menguji pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan sektor non-keuangan perusahaan yang terdaftar di Bursa Efek periode (2014-2018). Total observasi yaitu 825, teknik pengumpulan <em>purposive </em>dan analisis memakai metode regresi berganda. Hasil menunjukkan bahwa peningkatan pendapatan mencerminkan berpengaruh negatif tahunan, sedangkan hasil hipotesis kedua dan ketiga <em>discretionary</em> <em>accruals</em> serta atas keduanya secara bersamaan tidak signifikan tahunan.<strong></strong></p><p><strong>Kata Kunci:</strong> laba, <em>discretionary </p><p><em><span lang="IN"><br /></span></em></p>