THE IMPACT OF ACCRUALS QUALITY TOWARDS FIRM PERFORMANCE

Putri, Dianti Sihkathara Inggita Agri (2018) THE IMPACT OF ACCRUALS QUALITY TOWARDS FIRM PERFORMANCE. S1 thesis, UAJY.

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Abstract

This empirical study is aimed to examine the impact of accruals quality towards firm performance in Indonesian manufacturing companies listed in Indonesia Stock Exchange in the year of 2013-2014. The samples in this research are 178 that are taken from 89 manufacturing companies. Firm performance is measured using ROA and accruals quality is measured using Dechow and Dichev model modified by Mc Nichols (2002). The result of this research shows that accruals quality positively affect firm performance of manufacturing companies listed on Indonesia Stock Exchange. These results indicate the higher the value accruals quality means that company is able to produce high earnings quality so the performance of company is also good.

Item Type: Thesis (S1)
Uncontrolled Keywords: Accruals Quality, Firm Performance, ROA, Dechow and Dichev Model
Subjects: Financial Accounting > Managerial Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor UAJY
Date Deposited: 12 Apr 2018 09:50
Last Modified: 12 Apr 2018 09:50
URI: http://e-journal.uajy.ac.id/id/eprint/14408

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