Image of Pengaruh kondisi dan kebijakan operasional manajemen terhadap prediktabilitas laba

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Pengaruh kondisi dan kebijakan operasional manajemen terhadap prediktabilitas laba

This study investigates the impact of operational condition (i.e., cycles of operation and sales volatility), and management?s operational policy (i.e., accruals, cash flow volatility, and leverage) on earnings predictability while controling firm?s size, firm?s age, and industry classification. Firms of IDX listed trading from 2009-2012 are used as sample. This study refers to a research conducted by Fanani (2010) with a modification on using earnings predictability as the dependent variable based on the model by Francis et al. (2004). The empirical result shows that in terms of operational condition, only sales volatility has impact with earnings predictability. While in terms of management?s operational policy, accruals and leverage have impact on earnings predictability. This study does not find any impact of operation cycles, cash flow volatility, firm?s size, and industry classification on earnings predictability..

Ketersediaan

Call NumberLocationAvailable
8645PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Leverage
Earnings
Net income
Volatility
Trading firm
Operational conditions
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xv, 65 p. : il. ; 30 cm.
Info Detail Spesifik -
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