LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT THE IMPACT OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION (Empirical study of Merchandising Companies Listed on Indonesia Stock Exchange).
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earnings manipulation in Indonesia using M-score and stock
If company conducted earnings manipulation through financial statements, it.. will impact on misleading of information in
It means that earnings manipulation negatively affect stock
company is suspected tend to real activities manipulation through cash flow from. operation have higher market performance than the firms that suspected
Real activities manipulation through cash flow form operation result in. increased profit, profit is a measure of
(2012), The Effect of Real Activities Manipulation on Accrual Earnings Management; The Case in Indonesia Stock Exchange (IDX), Journal of Modern Accounting and Auditing,
Based on the test results and discussions of the influence of independent commissioners percentage (IC), audit committee size (AC), the meetings’ frequency of commissioners
PMGR : the percentage of managerial shareholders AC_MEET: number of audit committee meetings that have been done in one year Variable Control LTA : natural logarithm of total assets