PENGARUH MANAJEMEN LABA AKRUAL DAN RIIL PADA KINERJA KEUANGAN

  • Sri Ruwanti, Prima Aprilyani Rambe Universitas Maritim Raja Ai HAJI
DOI: https://doi.org/10.31629/jiafi.v1i1.1235
Keywords: Discretionary Accruals, Real Earnings Management, Return on Assets

Abstract

The objective of this study is investigate effect of earnings management to financial performance. Two proxy was used in this study, they are discretionary accruals and real earnings management. Return on Assets as proxy of financial performance. There are 126 manufacture firms as population and 46 firms as samples used purposive sampling method. Result show that discretionary accruals has influence to financial performance, but not for real earnings management.

Published
2017-10-31
How to Cite
Sri Ruwanti, Prima Aprilyani Rambe (2017) “PENGARUH MANAJEMEN LABA AKRUAL DAN RIIL PADA KINERJA KEUANGAN”, Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 1(1), pp. 15 - 22. doi: 10.31629/jiafi.v1i1.1235.
Issue
Vol. 1 No. 1 (2017): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Section
Articles

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