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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 Number | Location | Available |
|---|---|---|
| 8645 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| 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 | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |