PENGARUH MANAJEMEN LABA BERBASIS AKRUAL DAN MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013)

PAHLEVI, Rizal Devangga and RATMONO , Dwi (2015) PENGARUH MANAJEMEN LABA BERBASIS AKRUAL DAN MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study seeks to examine the accrual-based earnings management and manipulation of real activity on stock returns. The research sample used in this study are manufacturing companies listed on the Stock Exchange during the study period 2011-2013. The variables studied were accrual earnings management and manipulation of real activity and stock returns. The analysis technique used in this research is multiple linear regression. This research was conducted with quantitative methods to the company's financial statements for 2011-2013. The total sample is 83 companies, which are determined through purposive sampling method. Methods of hypothesis testing using different test t-test and multiple linear regression. The results showed there is a positive influence between accrual earnings management as measured by discretionary accruals (DA) to stock return companies listed on the Indonesia Stock Exchange during 2011-2013. Then the manipulation of real activity (RAM) showed positive results to stock return companies listed on the Indonesia Stock Exchange during 2011-2013.

Item Type:Thesis (Undergraduate)
Additional Information:Earnings Management,Discretonary Accruals (DA), Manipulation of Real Activity (RAM) and Stock Return.
Uncontrolled Keywords:Earnings Management,Discretonary Accruals (DA), Manipulation of Real Activity (RAM) and Stock Return.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:47186
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Dec 2015 09:27
Last Modified:23 Dec 2015 09:27

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