TANDIONO, YOSEPH KHARTIKO DWI (2016) THE IMPACT OF OWNERSHIP STRUCTURE, AUDIT QUALITY, AND FIRM SIZE TOWARD EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION. .. pp. 1-15. ISSN .
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Abstract
This research is conducted in order to prove the impact of ownership structure, audit quality, and firm size toward earnings management through real activities manipulation proxied by REM Index. Purposive sampling is used as the sampling method. Samples included in this research are manufacturing firms listed in Indonesian Stock Exchange (IDX) during 2009-2014. Based on the criteria, there are 577 manufacturing firms used as a sample. Multiple regression is used to test the hypotheses. The result shows that institutional ownership, managerial ownership, and audit quality do not have any impact toward real earnings management. Otherwise, firm size positively and significantly impacts toward real earnings management.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | ownership structure, institutional ownership, managerial ownership, audit quality, firm size, abnormal cash flow from operations, abnormal production, abnormal discretionary expenses, real earnings management, REM Index. |
| Subjects: | Financial Accounting > Financial Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
| Depositing User: | Editor UAJY |
| Date Deposited: | 24 May 2017 08:21 |
| Last Modified: | 24 May 2017 08:21 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/11772 |
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