PENGARUH MANAJEMEN LABA YATA TERHADAP RELEVANSI NILAI LABA

Marliyanti, Marliyanti and Pratana, Puspa Midiastuti (2012) PENGARUH MANAJEMEN LABA YATA TERHADAP RELEVANSI NILAI LABA. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This study aim to identify effect of the real earnings management on operating cash flow, discretionary cost, and production costs, and the effect of real earnings management on value relevance of earnings. Based on purposive sampling method, 58 samples (522) observation were selected. This study used data from non-financial companies listed in BEI. The results of this study is real earnings management negatively effect operating cash flow, but did not find the real earnings management have negative effect on discretionary expenses. Thus, there is not evidence that real earnings management positive influence production costs. This study also didn’t found evidence that companies’s suspect has a lower value relevance of earnings than unsuspect company.

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