Perilaku Investor terhadap Manajemen Laba

Rahmawati, Desy (2023) Perilaku Investor terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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This study aims to determine whether the influence of investors on real earnings management. In this study, the independent variables used in this study are real earnings management (abnormal cash flow (CFO), abnormal production costs (PROD), abnormal discretionary expenses (DISC)), while the dependent variable used in this study is the reaction of investors. The method used in this research is quantitative descriptive and has a type of secondary data in the form of the company's annual report. The sample to be used in this study was selected using a purposive sampling method. Based on this selection, 116 samples were obtained from 29 energy sector companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period.Hypothesis testing was carried out through multiple regression analysis using SPSS version 22 to test the effect between the dependent variable and the independent variable. Based on the tests that have been carried out, this research shows that abnormal cash flow (CFO) and abnormal discretionary expenses (DISEXP) have a significant positive effect on investor reactions, while abnormal production cost (PROD) and real earnings management have a significant negative effect on investor reactions. So with this it is hoped that the next researcher can add other independent variables that were not used in this study.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDCahyati, Ari Dewi0712027901
Subjects: Audit
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Miss Desy Rahmawati
Date Deposited: 21 Feb 2023 06:55
Last Modified: 21 Feb 2023 06:55

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