THE IMPACT OF USING REAL ACTIVITIES MANIPULATION THROUGH CASH FLOW FROM OPERATION ON FUTURE PERFORMANCE (Empirical study of Manufacturing Companies Listed on the Indonesian Stock Exchange)

Sibarani, Nora Ria (2014) THE IMPACT OF USING REAL ACTIVITIES MANIPULATION THROUGH CASH FLOW FROM OPERATION ON FUTURE PERFORMANCE (Empirical study of Manufacturing Companies Listed on the Indonesian Stock Exchange). Jurnal Ekonomi Akuntansi Internasional. p1-13.

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Abstract

This study aim to test the impact of using real activities manipulation through cash flow from operation for future performance. Real activities manipulation is measured by abnormal cash flow from operation (ABN_CFO) and this model is developed by Roychowdhury (2006). Samples in this study are manufacturing companies listed in Indonesia Stock Exchange from 2002-2012 which meets the sample criteria. There were 77 manufacturing companies listed in Indonesia Stock Exchange taken as the population and companies criteria as the sample in this study. This study using regression analysis to test the hypothesis. The result of this research shows that the hypothesis is accepted. Based on the hypothesis test found that real activities manipulation through cash flow from operation negatively impact on future performance.

Item Type: Article
Uncontrolled Keywords: Real activities manipulation, Future performance
Subjects: Financial Accounting > Financial Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor UAJY
Date Deposited: 06 Feb 2015 08:52
Last Modified: 06 Feb 2015 08:52
URI: http://e-journal.uajy.ac.id/id/eprint/6762

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