Trade Off Antara Manajemen Laba Akrual Dan Riil Pada Bank Konvensional (Terdaftar Di Bursa Efek Indonesia Tahun 2009-2013)

Ontorael, Rianty (2016) Trade Off Antara Manajemen Laba Akrual Dan Riil Pada Bank Konvensional (Terdaftar Di Bursa Efek Indonesia Tahun 2009-2013). S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=32...

Abstract

Basically, earnings management arises from a conflicting goal between an agent and principal. There are several techniques designed to identify and explain the earnings management, are accrual earnings management and real earnings management. The purpose of this research is to find empirical evidence of relative costs effects towards earnings management, and to get empirical evidence of trade off between accrual and real earnings management. The technique used to collect sampels is called purposive sampling, and the number of sampels collected for this research is 14 banks which are listed in Indonesian Stock Exchange period 2009-2013. This research uses Eviews 7 Program as a tool to analyze data and the data is analyzed through panel data both random effect and fixed effect The research findings give important evidence about relative costs in public banks which have significant effect towards earnings management. Meanwhile, the trade off between accrual earnings management and real earnings management in most public banks cannot be proven in this research. Keywords: Manajemen Laba Riil, Manajemen Laba Akrual, INTRST, ZSCORE, FEAUD, NOA, UNEXRM,

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 30 Jul 2020 04:52
Last Modified: 26 Aug 2020 09:40
URI: http://repository.ibs.ac.id/id/eprint/619

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