PENGARUH MANAGEMEN LABA REAL TERHADAP PENILAIAN KINERJA PERUSAHAAN DENGAN KECANGGIHAN INVESTOR SEBAGAI VARIABEL PEMODERASI
| Main Authors: | , DIAN SARIPUJIANA, , Prof. Dr. Suwardjono, M.Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98546/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55556 |
Daftar Isi:
- This study aims to provide empirical evidence of the influence of earnings management is done by manipulation of real activities of the corporate performance appraisal, and the influence of earnings management is done by manipulation of real activities of the corporate performance appraisal using the investors sophistication as a moderating variable. The hypothesis is proposed: (1) The More intensive real earnings management of the company, more negative corporate performance appraisal., (2) Real earnings management negatively affect the corporate performance appraisal, the effect will be increasing negatively as investors are becoming more sophisticated. The result showed that both hypotheses are not supported due to: 1). Real earnings management to positively impact the corporate performance appraisal and 2). Sophisticated investors are not able to detect the interaction between real earnings management and corporate performance appraisal.