PRAKTIK MANAJEMEN LABA TERKAIT PERINGKAT OBLIGASI

This study ais to abtain empirical evidence that the companys management practice of earning management when bond issuance and earning management are positively related to the acquisition of bond rating.
Sample in this study contained 41 companies that issue bond from year 2007 to 2010. Test equipment used in this research is by using pearson and spearman test correlation.
The firs hypothesis of the test results found that the management company guilty of earnings management practices when performing bond issues by reducing or lower profits.
As for the second hypothesis test found that earnings managemen are positivey related to bond rating received.

Keywords : earning managemen, bond issuance, bond rating