DARMA, SAPTA SETIA (2015) PENGARUH MANAJEMEN LABA MELALUI AKTIFITAS RIIL TERHADAP KOEFISIEN RESPON LABA ; (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The objective of this research is to examine and analyze the impact of companies applying earnings management through real activities, both simultaneously and partially, toward earnings response coefficient. This research was conducted as a response that to detect earnings management can do through real acitivities that consist of five methods of measurement; abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost (Roychowdhury, 2006). The population consists of manufacturing companies listed on the Indonesia Stock Exchange during period of 2011-2013. Samples members of 132 companies are selected using purposive sampling method. The result of regression analysis indicated that partial abnormal cost of goods sold significant positive effect on earnings response coefficient, which received H2. Abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost affect earnings response coefficient. Keyword; earnings management, real acitivity, earnings repsonse coefficient
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-551-15-026 |
| Call Number: | TA/55/15/014 |
| NIM/NIDN Creators: | 55512120067 |
| Uncontrolled Keywords: | PENGARUH, MANAJEMEN, LABA, AKTIFITAS RIIL, KOEFISIEN, RESPON LABA, AKEU, AKUNTANSI KEUANGAN |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 23 May 2015 11:29 |
| Last Modified: | 05 Jul 2022 03:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/7574 |
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