PENGARUH MANAJEMEN LABA RIIL TERHADAP FUTURE FIRM PERFORMANCE DENGAN KECAKAPAN MANAJERIAL SEBAGAI VARIABEL MODERASI Repository

PENGARUH MANAJEMEN LABA RIIL TERHADAP FUTURE FIRM PERFORMANCE DENGAN KECAKAPAN MANAJERIAL SEBAGAI VARIABEL MODERASI

NOVITA RACHMAWATI, 041511333174 (2019) PENGARUH MANAJEMEN LABA RIIL TERHADAP FUTURE FIRM PERFORMANCE DENGAN KECAKAPAN MANAJERIAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Airlangga.

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Official URL: Http:///lib.unair.ac.id

Abstract

This study was conducted to obtain empirical evidence about the relationship of real earnings management practices to future firm performance with managerial ability as a moderating variable. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2016. Sample determination was done by purposive sampling method. Analytical technique used in this research is Multiple Linear Regression Analysis and Moderated Regression Analysis processed by STATA 14.0 software. The results of this study shows that real earnings management activities have negative effect on future firm performance, and managerial ability do not mitigate these negative effect.

Item Type:

Thesis (Skripsi)

Additional Information:

KKB KK A 284/19 Rac p

Uncontrolled Keywords:

real earnings management, managerial ability, future firm performance

Subjects:

H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management

Divisions:

04. Fakultas Ekonomi dan Bisnis > Akuntansi

Creators: