ANALISIS PRAKTIK MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN RIGHT ISSUE

Marita, Marita and Daruliwanti, Nurmalita (2011) ANALISIS PRAKTIK MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL PADA PERUSAHAAN RIGHT ISSUE. BULETIN EKONOMI, 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 activities manipulation 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 coefficients generated in the testing of hypotheses as a dummy variable with value 1 for Suspect indicators (financial statements before the rights issue) and the value 0 for the others (rest of the sample) and three variables, namely the manipulation of real activities cash flow operations, production costs and discretionary costs. Models of real activities manipulation refers to the model Roychowdhury, 2006. Next, test the hypothesis will be tested using descriptive statistical tests, test classic assumptions, and after determining the normal level, can be calculated abnormal premises of each variable by the difference between the actual scaled total assets one year before testing less the value of the coefficient estimates of normal . The results showed: there is earnings management through real activities on the cash flow operations and production costs before the rights issue. while for discretionary costs do not suspected of earnings management before the rights issue. Key words: Right issue, earnings management, real activities manipulation

    Item Type: Article
    Subjects: 300 Ilmu Sosial
    Divisions: Fakultas Ekonomi > Manajemen
    Depositing User: Sri Lestari
    Date Deposited: 12 Sep 2013 08:41
    Last Modified: 12 Sep 2013 08:41
    URI: http://repository.upnyk.ac.id/id/eprint/6729

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