Pengaruh Manajemen Laba Real Terhadap Nilai Perusahaan

-, Ferdawati (2009) Pengaruh Manajemen Laba Real Terhadap Nilai Perusahaan. JURNAL AKUNTANSI & MANAJEMEN, 4 (1). pp. 59-74. ISSN 1858-3687

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Abstract

This research is conducted to obtain empirical evidence that (I) there is an influence of real earning manajement on the firm's value. (ii) Firms value which was practiced real earnings manajemen more than firms was not practiced. The sample used in this research is non financial company that listed in Indonesia Stock Exchange (ISE) that performs income increasing pattern Period 2004 - 2007. Prior to test the hypotheses, the researcher employed regression model. Then, descriptive statistics, one sample t-test, and two independent samples t-test are used to test the research. Hypothetical test results show that real earning manajement is a positive correlation with the firm's value and firms value which was practiced real earnings manajernen more than firms was not practiced.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:326
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:24 Oct 2016 10:29
Last Modified:08 Nov 2016 15:20

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