Hubungan Adopsi Ifrs Psak No.16 (Revisi 2007) Dengan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Nilai Perusahaan
DOI:
https://doi.org/10.26740/jaj.v8n2.p10-23Keywords:
earning management, firm performance, SFAS No.16Abstract
Abstract
The purpose of this study to determine the effect of earnings management on firm performance. Earnings management proxy by discretionary accruals, firm performance meausured by Tobinss Q. The study used secondary data listed in Indonesia Stock Exchange on manufacturing company period 2013 2015 and result sampel 33 firm-years. Data analysis with regression. The result show earnings management negative effect on firm performance, and supported Huang et. al. (2009).
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