CD Tesis

Hubungan manipulasi aktivitas riil Dengan manajemen laba akrual padaPerusahaan lq 45 di bursa efek indonesia

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The present research was to examine the relationship between real activities manipulation and acrual profit management of LQ 45 in Indonesia Stock Exchange. To investigate the problem, this study used data from Indonesia Stock Exchange. The research sample was LQ 45 compa-ny from 2007 until 2009.
Based on the data of 2007 – 2009, there were 75 company samples consistently listed in LQ 45 group and there were complete data available. The hypotheses were tested using descriptive and correlation tests of E-views program.
The results show that (1) 49 of the sample data were shown to perform real activity manipula-tion through cash flow of operating activities which resulted in abnormal cash flow of operat-ing activities under 0 average. (2) 59 of the data sample were shown to perform acrual earn-ings management therefore the net income was lower than operating cash flow. (3) There was a relationship between a real activity manipulation and acrual earning management because the cash flow of operating activities had a correlation with the total of actual earning management. The real activity manipulation had a correlation with the acrual earnings management at the end of the period.
Key words: operating cash flow, real activity manipulation, acrual earnings management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 12.113 (0017)

Penerbit

Pekanbaru : Universitas Riau- Pasca Sarjana - Akuntansi., 2013

Deskripsi Fisik

xi, 54 hlm.:ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

10 12.113 (0017)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Lubis

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