PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN : PENDEKATAN ARUS KAS OPERASI

WIJAYANTI, HERLINA (2014) PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN : PENDEKATAN ARUS KAS OPERASI. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Earnings management is an act that is not easy to avoid because of the impact of the use of the accrual basis in preparing the financial statements. In this study, real earnings management with operating cash flow approach proxies on firm performance using indicators Return on Assets (ROA) and Tobin’s Q. Sample used in this study is a manufacturing company using sample selection criteria. Methods this study uses descriptive analysis and statistical analysis methods. Hypothesis testing is performed using the t test and F test, with a significance level (α) of 5 persen. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on company's performance indicators Tobin’s Q. Keyword : Real earnings management, ROA, Tobin 's Q.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 25 Jul 2016 03:20
Last Modified: 02 May 2017 01:37
URI: http://eprints.perbanas.ac.id/id/eprint/211

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