The effect of real earnings management through operating cash flow approach on company performance
Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin&#...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2014-06-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/283 |
| _version_ | 1818118305448198144 |
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| author | Herlina Wijayanti Soni Agus Irwandi |
| author_facet | Herlina Wijayanti Soni Agus Irwandi |
| author_sort | Herlina Wijayanti |
| collection | DOAJ |
| description | Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q. |
| first_indexed | 2024-12-11T04:52:12Z |
| format | Article |
| id | doaj.art-3650bf10dcdf4a99a84c8e48be6ea71a |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-11T04:52:12Z |
| publishDate | 2014-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-3650bf10dcdf4a99a84c8e48be6ea71a2022-12-22T01:20:21ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2014-06-01414352http://dx.doi.org/10.14414/tiar.v4i01.283The effect of real earnings management through operating cash flow approach on company performanceHerlina Wijayanti0Soni Agus Irwandi1STIE Perbanas SurabayaSTIE Perbanas SurabayaEarnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q.https://journal.perbanas.ac.id/index.php/tiar/article/view/283real earnings managementroatobin's q |
| spellingShingle | Herlina Wijayanti Soni Agus Irwandi The effect of real earnings management through operating cash flow approach on company performance Indonesian Accounting Review real earnings management roa tobin's q |
| title | The effect of real earnings management through operating cash flow approach on company performance |
| title_full | The effect of real earnings management through operating cash flow approach on company performance |
| title_fullStr | The effect of real earnings management through operating cash flow approach on company performance |
| title_full_unstemmed | The effect of real earnings management through operating cash flow approach on company performance |
| title_short | The effect of real earnings management through operating cash flow approach on company performance |
| title_sort | effect of real earnings management through operating cash flow approach on company performance |
| topic | real earnings management roa tobin's q |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/283 |
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