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Pengaruh manajemen laba terhadap future stock return dengan asimetri informasi sebagai variabel moderating
The purpose of this study is to examine the influences of accrual earning management and real earning management on future stock return and also to examine information asymetry as moderating variable. This research include variable such as firm size as control variable. Hypothesis testing is used because it is a study that explains the phenomenon in the form of the relationship between variable. Data for this research is obtained from firm?s annual report and financial statement in Indonesia Stock Exchange (IDX) site. Sample used in this research are 38 manufacturing companies that listed on the Indonesia Stock Exchange that given dividen from 2010-2013. The sampling technique is used purposive sampling method. This research uses multiple linear regression analysis. Based on the analysis it can be concluded that accrual earning management has significant effect on future stock return while real earning management has no effect on future stock return. Information Asymetry is not moderating variable that could made strenghtening the relation between Accrual Earning Management and Real Earning Management on Future Stock Return.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| EJK 2002 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Surabaya: Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya |
|---|---|
| Edisi | - |
| Subjek | Firm size Real earning management Information asymetry acrual earning management future stock return |
| ISBN/ISSN | 14110393 |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |