EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION AND CORPORATE GOVERNANCE MECHANISM MODEL
| dc.contributor.author | Nuryaman | |
| dc.date.accessioned | 2017-11-13T20:52:27Z | |
| dc.date.accessioned | 2019-10-22T01:07:41Z | |
| dc.date.available | 2017-11-13T20:52:27Z | |
| dc.date.available | 2019-10-22T01:07:41Z | |
| dc.date.issued | 2016-07 | |
| dc.description.abstract | Managers tend to do earnings management through real adtivities compared to the accrual earnings management. The purpose of this study was to examine the effect of corporate governance mechanisms to earnings management through real activities. The research sample number 9 1 companies industry manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2010. Results of the research showed that: The institutional ownership, the composition of the Board of Commissioners, and the Audit Quality, has proven to be able to control and reduce earnings management practices through the real activities manipulation. | en_US |
| dc.identifier.issn | 1343-4500 | |
| dc.identifier.uri | http://repository.widyatama.ac.id/handle/123456789/8750 | |
| dc.language.iso | en | en_US |
| dc.publisher | INFORMATION, An International Interdisciplinary Journal, International Information Institute, Vol.19, No.7A | en_US |
| dc.relation.ispartofseries | JUIN;0053 | |
| dc.subject | Earnings Management Through Real Activities | en_US |
| dc.subject | Corporate Governance Mechanism | en_US |
| dc.title | EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION AND CORPORATE GOVERNANCE MECHANISM MODEL | en_US |
| dc.type | Article | en_US |