Announcement
Starting on July 4, 2018 the Indonesian Publication Index (IPI) has been acquired by the Ministry of Research Technology and Higher Education (RISTEKDIKTI) called GARUDA Garba Rujukan Digital (http://garuda.ristekdikti.go.id)
For further information email to portalgaruda@gmail.com

Thank you
Logo IPI  
Journal > JOURNAL OF AUDITING, FINANCE AND FORENSIC ACCOUNTING > PENGARUH MANAJEMEN LABA AKRUAL DAN AKTIVITAS MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN

 

Full Text PDF (159 kb)
JOURNAL OF AUDITING, FINANCE AND FORENSIC ACCOUNTING
Vol 3, No 1 (2015): Vol.3 No.1 April 2015
PENGARUH MANAJEMEN LABA AKRUAL DAN AKTIVITAS MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN
Yusnita, Heni ( Magister Akuntansi Universitas Pancasila)
Mulyadi, M. ( Magister Akuntansi Universitas Pancasila)
Erick, E. ( Universitas Trunojoyo Madura)
Article Info   ABSTRACT
Published date:
01 Dec 2015
 
This research aims at identifying firm’s tendency to execute earnings management throught accruals and real earnings management and its impact to firm performance. This study uses data from 46 manufacturing companies listed in Indonesia Stock Exchange during 2010 to 2013. Accrual earnings management is measured by discretionary accruals based on modified Jones model’s (1991), whereas real earnings management used is based on the Roychowdhury model’s (2006), there is real earnings management through operating cash flow and production costs . Firm performance is measured by Tobin’s q. Then, testing of hypotheses to analized impact of earnings management on firm performance using multiple regression analysis.The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow and production cost. Moreover, accruals earnings management and real earnings management through operating cah flow and production costs effect firm performance. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm performance, so it can be a consideration in making investment decisions. Keywords: accrual earnings management, real earnings management, Tobin’s q
Copyrights © 2015