Marita, Marita and Daruliwanti, Nurmalita (2011) Analisi Praktik Manajemen Laba melalui Manipulasi Aktivitas Rill Pada Perusajaan Right Issue. Jurnal Manajemen, Akuntansi, dan Ekonomi Pembangunan, 9 (1). pp. 67-76. ISSN 1410-2293
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Abstract
This study wanted to identify trends in the company for a policy of earnings management through real activitives manipulations in the company’s rights issue. This is the entire study population of manufacturing companies listed on the Stock Exchange from 2005-2009. While the study sample are companies that do offer rights issue. In this study the amount of earnings management Suspect_Ni seen from the coefficient generated in the testing of hypotheses as a dummy variable with value I for Susoect indicators (financial statements before the rights issue) and the value 0 fore the others (rest of the sample) and three variables, namely the manioulation of real activities cash flow operations, production costs and discretionary cost. Models of real activities manipulation refers to the model Roychowdhury, 2006. Next, test the hypothesis will be tested using descriptive statistical tests, test classic assumptionsm and after determinging the normal level can be calculated abnormal premises of each variable by the difference between the actual scaled total assets a=one year before testing less the value of the coeficient estimates of normal. The result showed: there is earnings management through real activites on the cash flow operations and production cost before the rights issue, while for discretionary cost do not suspected of earnings management before the rights issue.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | MARITA MARITA - |
| Date Deposited: | 17 Jan 2018 06:24 |
| Last Modified: | 17 Jan 2018 06:24 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/13718 |
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