//
THE INFLUENCE OF REAL EARNINGS MANAGEMENT ON PROFITABILITY: EVIDENCE FROM STATE-OWNED ENTERPRISES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2014-2018 |
|
BACA FULL TEXT ABSTRAK Permintaan Versi cetak |
|
Pengarang | RIZKA AZHARI - Personal Name |
---|---|
Abstrak/Catatan ABSTRACT 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 | |
Tempat Terbit | |
Literature Searching Service | Hard copy atau foto copy dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan isi formulir online (Chat Service LSS) |
Share Social Media | |
Tulisan yang Relevan 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) |
|
Kembali ke sebelumnya |