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UEU » Research Report » Manajemen
Posted by [email protected] at 10/04/2015 17:15:58  •  1313 Views


PERANCANGAN FORMULASI DAN MODEL EARNINGS MANAGEMENT SERTA KONSEKUENSINYA TERHADAP RELEVANSI INFORMASI AKUNTANSI DI BURSA EFEK INDONESIA (BEI)

Created by :
Abdurrahman, MM. ( 0319107802 )



SubjectPERANCANGAN FORMULASI
MODEL EARNINGS MANAGEMENTI
BURSA EFEK INDONESIA
Alt. Subject JAKARTA STOCK EXCHANGE
KeywordEarnings Management
Short Term Discretionar Accual
Long Term Discretionary Accrual
Aggregate Discretionary Accruals
Relevance of Accounting Information
Earning
Cash Flow
Book Value
Market Value

Description:

Tujuan yang ingin dicapai dari penelitian ini adalah pembentukan rancangan formulasi dan model earning management pada perusahaan manufaktur. Formulasi dan model ini mampu melakukan kajian empiris tindakan earnings management dan melihat tindakan tersebut dalam jangka waktu short term, long term maupun dan aggregate discretionary accruals. Selanjutnya dilakukan pengujian untuk membuat model prediksi mengenai konsekuensi dari tindakan earning management terhadap relevansi informasi akuntansi yang diwakili oleh laba dan nilai buku di Bursa Efek Indonesia. Subjek penelitian yang dipilih adalah perusahaan manufaktur yang terdaftar di BEI pada Tahun 2009 sampai dengan 2013. Metode analisis data yang digunakan adalah clustered analysis yang digunakan untuk membentuk kelompok-kelompok perusahaan berdasarkan tipe waktu tindakan earnings management yang dilakukan, serta Moderate Regression Analysis untuk memprediksi tindakan earnings management tersebut mempunyai konsekuensi terhadap relevansi informasi akuntansi

Contributor:
  1. Sri Handayani, SE, MM
Date Create:10/04/2015
Type:Text
Format:pdf
Language:Indonesian
Identifier:UEU-Research-0319107802_201014
Collection ID:0319107802_201014


Source :
Laporan Tahunan Penelitian Hibah Bersaing

Relation Collection:
FAKULTAS EKONOMI

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2014 Universitas Esa Unggul


Publication URL :
https://digilib.esaunggul.ac.id/perancangan-formulasi-dan-model-earnings-management-serta-konsekuensinya-terhadap-relevansi-informasi-akuntansi-di-bursa-efek-indonesia-bei-5274.html




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Accrual , Accruals , Accual , Aggregate , Aggregate Discretionary Accruals , Book , Book Value , Cash , Cash Flow , Discretionar , Discretionary , Earning , Earnings , Earnings Management , Flow , Information , Long , Long Term Discretionary Accrual , Management , Market , Market Value , Relevance , Relevance of Accounting Information , Short , Short Term Discretionar Accual , Term , Value , of Accounting



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