Marliyanti, Marliyanti and Pratana, Puspa Midiastuti (2012) PENGARUH MANAJEMEN LABA YATA TERHADAP RELEVANSI NILAI LABA. ['eprint_fieldopt_thesis_type_ut' not defined] 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.
| Item Type: | Thesis (['eprint_fieldopt_thesis_type_ut' not defined]) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economy > Department of Accounting |
| Depositing User: | 014 Abd. Rachman Rangkuti |
| Date Deposited: | 23 Dec 2013 16:57 |
| Last Modified: | 23 Dec 2013 16:57 |
| URI: | https://repository.unib.ac.id/id/eprint/5582 |
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