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RIZKA AZHARI. THE INFLUENCE OF REAL EARNINGS MANAGEMENT ON PROFITABILITY: EVIDENCE FROM STATE-OWNED ENTERPRISES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2014-2018. Banda Aceh : Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala, 2019 |
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AbstrakAbstract
profitability is one of the financial information used by public to assess the performance of the company and make decision. it drives the company to perform the real earnings management and show the expected performance. the aim of this research is to evaluate the influence of real earnings management through abnormal cash flow operations, discretionary expenses, and production costs on profitability. the samples employed are 55 state-owned enterprises listed in idx year 2014-2018. the hypotheses are evaluated by using multiple linear regression analysis. the results show that real earnings management through all variables simultaneously and abnormal cash flow operations partially has a positive and significance effect on the profitability. conversely, real earnings management through abnormal discretionary expenses and production costs have no significance effect on profitability.
keywords: profitability, real earnings management, state-owned enterprises
Baca Juga : THE EFFECT OF INDUSTRIAL DIVERSIFICATION,GEOGRAPHIC DIVERSIFICATION AND PROFITABILITY ON EARNINGS MANAGEMENT (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE YEAR 2011-2014) (DAHLIA, 2016) ,
Baca Juga : THE INFLUENCE OF CORPORATE PROFITABILITY AND CORPORATE LIQUIDITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY IN MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE YEAR 2011-2015) (Fadli Nora Iranda, 2017) , Tulisan yang relevan THE INFLUENCE OF PROFITABILITY, LEVERAGE, LIQUIDITY AND ASSET MANAGEMENT ON BOND RATINGS (EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2014) (Jerryanda Pratama Putra, 2015) ,EVALUASI PENGENDALIAN KEAMANAN SISTEM INFORMASI AKUNTANSI PADA BUMN DI KOTA BANDA ACEH (Geubrina Rizki, 2014) , PENGARUH RETURN ON INVESTMENT, RESIDUAL INCOME DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Malahayati, 2017) , |
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PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |