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Analisis pengaruh manajemen laba melalui aktivitas riil terhadap kinerja operasi masa depan : (Studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia)
This research aims to examine whether firms engage in real activities manipulation through selling, general, and administrative expense, production cost, and gain on asset sales and to examine the negative impact of real activities manipulation through these three indicators on future operating performance. Samples used in this research are 116 firms. Research model used is based on Gunny (2005) model. Statistic methods employed are one sample t-test and multiple linear regressions. The results show that manufacturing public firms in Indonesia proved engage in real activities manipulation through the three indicators. Moreover, this research finds that real activities manipulation through production cost has significantly negative impact on future operating performance by cash flow return on asset proxy and cannot be proved by operating income return on asset proxy. Moreover, real activities manipulation through gain on asset sales found has significantly positive impact on operating performance in short-term and has insignificantly positive impact on operating performance in long-term. However, this research does not find that real activities manipulation through selling, general, and administrative expense has significantly negative impact on future operating performance.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6359 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Cost accounting Selling Production costs Earnings management |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 128 p. ; diagr. , il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |