Image of Anaisis hubungan manipulasi aktivitas riil dan kinerja operasi masa depan : bukti dari pencapaian tolak ukur laba pada perusahaan manufaktur Indonesia periode 2008-2010

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Anaisis hubungan manipulasi aktivitas riil dan kinerja operasi masa depan : bukti dari pencapaian tolak ukur laba pada perusahaan manufaktur Indonesia periode 2008-2010

The focus of this study is to analyze and to give an empirical result of real activities manipulation, meeting earnings benchmark, and future performance. The observation sample consists of manufacturing firms in Indonesia from 2008-2010. This research aims to analyze whether firms meet their earning benchmark by engaging real activities manipulation, and how it influences the future performance. Real activities manipulation in this research includes decreasing discretionary SG&A expense, timing the sale of fixed assets to report gains, and overproduction reflecting an intention to cut prices or extend more lenient credit terms to boost sales and ⁄ or overproduction to decrease COGS expense. The result of this study shows that manufacturing firms in Indonesia do not engage in real activities manipulation to meet their earnings benchmark. Besides, this research also finds that there is no significant consequence between meeting earning benchmark by engaging real activities manipulation on future performance.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8541PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Company performance
Earnings management
Operational performance
Benchmark
Real manipulation
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xvii, 131 p. : diagr., il. ; 30 cm.
Info Detail Spesifik -
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