TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA
This research was carried out to test trend and perspective of earnings management. Perspectives of earnings management were measured by future profitability, that consisted of three proxies, namely future earnings changes (?NI t+1), future cash flow from future operation (CFO t+1), and future nondi...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| author | , Widyaningsih Azizah, SE , Prof. Dr. Zaki Baridwan, M.Sc. |
| author_facet | , Widyaningsih Azizah, SE , Prof. Dr. Zaki Baridwan, M.Sc. |
| author_sort | , Widyaningsih Azizah, SE |
| collection | UGM |
| description | This research was carried out to test trend and perspective of earnings
management. Perspectives of earnings management were measured by future
profitability, that consisted of three proxies, namely future earnings changes (?NI
t+1), future cash flow from future operation (CFO t+1), and future nondiscretionary
income (NDNI t+1). The sample used were 31 (thirty one) non financial, hotel,
travel, transportation and real estate companies that listed in Indonesia Stocks
Exchange from 1991 to 2010. The result showed there was no trend increasing of
accrual earnings management during research period. In addition, earnings
management (both accrual and real) had non significant impact on future
profitability, that meant accrual and real earnings managements executed by
manager was opportunistic. |
| first_indexed | 2024-03-13T22:42:49Z |
| format | Thesis |
| id | oai:generic.eprints.org:100492 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:42:49Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1004922016-03-04T08:49:24Z https://repository.ugm.ac.id/100492/ TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA , Widyaningsih Azizah, SE , Prof. Dr. Zaki Baridwan, M.Sc. ETD This research was carried out to test trend and perspective of earnings management. Perspectives of earnings management were measured by future profitability, that consisted of three proxies, namely future earnings changes (?NI t+1), future cash flow from future operation (CFO t+1), and future nondiscretionary income (NDNI t+1). The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks Exchange from 1991 to 2010. The result showed there was no trend increasing of accrual earnings management during research period. In addition, earnings management (both accrual and real) had non significant impact on future profitability, that meant accrual and real earnings managements executed by manager was opportunistic. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , Widyaningsih Azizah, SE and , Prof. Dr. Zaki Baridwan, M.Sc. (2012) TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56459 |
| spellingShingle | ETD , Widyaningsih Azizah, SE , Prof. Dr. Zaki Baridwan, M.Sc. TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA |
| title | TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA |
| title_full | TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA |
| title_fullStr | TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA |
| title_full_unstemmed | TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA |
| title_short | TREN DAN PERSPEKTIF MANAJEMEN LABA DI INDONESIA |
| title_sort | tren dan perspektif manajemen laba di indonesia |
| topic | ETD |
| work_keys_str_mv | AT widyaningsihazizahse trendanperspektifmanajemenlabadiindonesia AT profdrzakibaridwanmsc trendanperspektifmanajemenlabadiindonesia |