THE IMPACT OF CEO ORIGIN ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION

Lukito, Zerlita Vania (2016) THE IMPACT OF CEO ORIGIN ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION. .. pp. 1-14.

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Abstract

This research examines whether CEO origin gives impact on earnings management through real activities manipulation. The sample of this study is 583 observations during 2007-2014. This research uses purposive sampling to collect data from Indonesian Stock Exchange. This research is conducted by using annual reports of manufacturing companies listed in Indonesian Stock Exchange. Independent variable is CEO origin (outside and inside) and dependent variable is earnings management. CEO origin is measured by using dummy variable. Earnings management through real activities manipulation is measured by using abnormal cash flow from operation and abnormal discretionary expenses. To analysis data, this research uses multiple regression model. The results of this research show that CEO origin does not give impact on earnings management through real activities manipulation. It indicates that new outside CEO will not have positive impact on income-increasing manipulation

Item Type: Article
Uncontrolled Keywords: CEO origin, earnings management, real activities manipulation, return on assets
Subjects: Financial Accounting > Public Sector Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor UAJY
Date Deposited: 20 Jun 2016 08:10
Last Modified: 20 Jun 2016 08:10
URI: http://e-journal.uajy.ac.id/id/eprint/9740

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