PENGARUH MANIPULASI AKTIVITAS RIIL DAN PERATAAN LABA TERHADAP KINERJA PASAR

WULANDARI, RIRIN (2016) PENGARUH MANIPULASI AKTIVITAS RIIL DAN PERATAAN LABA TERHADAP KINERJA PASAR. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT The objective of research was to provide empirical evidence concerning the effect of real activity manipulation and evenly-distributed profit on market performance. The company used as the sample of research was manufacturing companies enlisted in ISE during 2011-2013. The sampling technique employed was purposive sampling and 71 companies qualifying the sample criteria were obtained. This study employed a multiple regression analysis with computer software help for statistics, SPSS version 17.0 for windows. The result of research showed that real activity manipulation through Cash Flow of Operation (CFO), real activity manipulation using production cost (PROD), real activity manipulation through discretionary cost (DISEXP) and evenly-distributed profit (PL) partially affected the market performance (cumulative abnormal return). Keywords: CFO, PROD, DISEXP, PL, CAR, Ln-Asset, Net Income

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Pasca Sarjana
    Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Afifah Nur Laili
    Date Deposited: 30 May 2016 08:02
    Last Modified: 30 May 2016 08:02
    URI: https://eprints.uns.ac.id/id/eprint/26589

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