Perbedaan Earnings Management Berdasarkan Pada Perbedaan Life Cycle Perusahaan yang Terdaftar di BEI

3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1384 - 1395This study aimed to find out the differences in the earnings management practice based on the company life cycle (growth , mature , stagnant) . The sample of this study consists of 224 companies in all sectors except the financial and banking that were listed in PT . Indonesia Stock Exchange ( IDX ) on 2010-2012. This study used a Kruskal Wallis test to compare the earnings management practice at each level of the life cycle to find out whether those practices are the same or different . The results of the study showed that there were no differences in earnings management practice at each level of the life cycle. Afterward, the earnings management practices between growth and mature level and between mature and stagnant level are compared. The result showed there was a significant difference between the earnings management practice by the companies in the growth and mature level , but there was no significant difference in earnings management practice by the companies in mature and stagnant leve