CD Tesis

Pengaruh Real Earning Management Terhadap Laba Operasional Dan Arus Kas Aktivitas Operasional Perusahaan Di Masa Mendatang Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Periode Penelitian Tahun 2013 – 2016)

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This study aims to analyze influence of real earning management towards operational profit and cash flow of the company's operational activities in the future with audit quality as moderating variable in the manufacture company listed in Indonesia Stock Exchange (Research Period 2013-2016). The population in this study are Manufacturing companies listed on the Indonesia Stock Exchange Period 2013-2016. The sampling technique used purposive sampling method which resulted in a sample of 43 Manufacturing companies. Researchers used multiple linear regression techniques and moderated regression analysis (MRA).
The results showed that 1). real earning management has impact affect toward operational profit; 2). real earning management has impacted toward the company's operational cash flow activities in the future; 3). audit quality moderates the effect of real earning management toward operational profit; 4). audit quality does not moderate the effect of real earning management toward cash flow of the company's operational activities in the future.

Keywords : Real earning management, operational profit, cash flow of the
company's operational activities in the future, audit quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0018)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xi, 125 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0018)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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