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Analisis pengaruh volatilitas laba dan manajemen laba riil dan akrual terhadap kebijakan investasi
This research discusses about the analysis of the impact of earning volatility toward the practice of earning management through real activities and accrual manipulation on the manufacture sector company listed on the Indonesia Stock Exchange in 2007-2010 by using 102 companies as samples, result in 408 total observations. The result shows that earning volatility has a positive relationship with the practice of real activities earning management through production cost manipulation. Then, the earning volatility has bigger positive relationship with the earning management through real activities than earning management through accruals. This research also discusses the impact analysis of earning management toward the over/ under investment policy of the company. The result shows that only earning management through accruals has positive relationship with over/ under investment policy. This research also shows that earning management through accruals has bigger positive relationship with the over/ under investment policy than earning management through real activities.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8348 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Investment Cash flow Earnings management Earnings Volatility |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 92 p. : diagr. 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |