DAFTAR ISI

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Daftar Isi
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Real Earnings Management ◽  
Book Value

DAFTAR ISI Analisis Efektivitas Modal Kerja Terhadap Rentabilitas Perusahaan (Studi Kasus Pada Perusahaan Koperasi KPRI Kanca Winaya, Kecamatan Klari Kabupaten Karawang) Acim Supriadi ………………………………………………………………1 – 23 Analisa Pengaruh Faktor-Faktor Pembentuk Fee Ijarah (PSAK 107) Terhadap Portofolio Rahn Emas di Bank Syariah Yanti …………………………………………………………………………24 – 55 Persepsi Masyarakat tentang Gadai Emas di Pegadaian Syariah Cabang Karawang Nana Diana, Widya Febryari Anita …………………………………………56 – 72 Pengaruh Cost of Rem Terhadap Real Earnings Management dengan Aset dan Market to Book Value sebagai Variabel Kontrol Tri Yulaeli ……………………………………………………………………..73 – 94 Pngaruh Budaya Organisasi Terhadap Nilai Perusahaan dan GCG sebagai Variabel Moderating Verliani Dasmaran ……………………………………………………………. 95 - 111 Pengaruh Leverage, Struktur Modal, Dan Profitabilitas Terhadap Price Earning Ratio (Per), Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2009-2015. Citrasari …………………………………………………………………………112-130 Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014. Nansy Herina ……………………………………………………………………131 – 149 Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas (Studi Pada Perusahaan Property Dan Realestat Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2016) Nining Sariningsih ………………………………………………………………..150 - 172

scholarly journals PENGARUH COST OF REM TERHADAP REAL EARNINGS MANAGEMENT DENGAN ASET DAN MARKET TO BOOK VALUE SEBAGAI VARIABEL KONTROL

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Tri Yulaeli
Keyword(s):  
Earnings Management ◽  
Financial Distress ◽  
Control Variable ◽  
Institutional Ownership ◽  
Real Earnings Management ◽  
Family Ownership ◽  
Book Value ◽  
Know How ◽  
Analysis Technique ◽  
Study Population

Abstract The purpose of this study is To know how the influence of cost of rem can influence real earnings management with control variable asset and market to book value, the study population is 147 manufactured companies registered in Bursa Efek Indonesia in 2011-2016 and the sample research into 35 companies with research methods. The type of research used is associative research that is associative technique of associative research using quantitative analysis technique (statistic). To know the amount of influence between variable of writer use data analysis with help SPSS 20. The result of research proves that there is financial distress no significant to real earnings management or hypothesis (H1) rejected, institutional ownerships no significant to real earnings management or hypothesis (H2) rejected and H3 accepted means family ownerships have a negative significant to real earnings management. . Keyword :real earnings management, financial distress, institutional ownership, family ownership

scholarly journals TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA

2018 ◽  
Vol 17 (2) ◽  
pp. 159
Author(s):  
Widyaningsih Azizah
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Multiple Regression ◽  
Management Practice ◽  
Regression Method ◽  
Real Earnings Management ◽  
Management Technique ◽  
Research Model ◽  
Multiple Regression Method ◽  
Research Period

<p>This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks Exchange from 1991 to 2014. The time of observation was from 1993 to 2013. Research model was using multiple regression method. The result showed there was no trend increasing of accrual earnings management during research period. Practice of accrual earnings management in Indonesia that tends fluctuate shows there is a tradeoff or substitution of earnings management technique from accrual to real earnings management. </p>

PENGARUH MANAJEMEN LABA TERHADAP ABNORMAL RETURN

2009 ◽  
Author(s):  
Zirman Zirman ◽  
Lily Lily
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Significant Influence ◽  
Stock Price ◽  
Abnormal Return ◽  
Real Earnings Management ◽  
Financial Statement ◽  
Discretionary Accrual ◽  
Stock Price Reaction ◽  
Flow Components

This research investigates the consequence of earnings management by analyzing stock price reaction to the full set financial statement in 2008 which can be used by investors to detect earnings management by the firms. This research investigated two forms of earnings management (accrual and real earnings management). The samples is drawn from firms in IDX Statistic 2008 which categorized as active in frequency, value or volume. The method of analysis of this research used multi regression. The results show (1) discretionary accrual had negative significant influence to abnormal return, (2) abnormal cash flow from operation had negative significant influence to abnormal return. The results implicate that the investors are aware of the accrual earnings management (discretionary accrual) and real earnings management (abnormal cash flow) components in the earnings reported by the firms and they react negative to this components.

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