Hapsari, Dian Indriana and Utomo, St.Dwiarso and Safitri, Julia (2020) Earning Management Forecast Errors, Accrual, And Enviroment Uncertainty On Indonesia Stock Exchange Listed Firms. International Journal of Scientific & Technology Research, 9 (3). 1457 -1462. ISSN 2277-8616
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15. EARNING MANAGEMENT FORECAST ERRORS, ACCRUAL, AND ENVIROMENT UNCERTAINTY ON INDONESIA STOCK EXCHANGE LISTED FIRMS.pdf Download (317kB) | Preview |
Abstract
The paper’ purpose is examining the correlation between earning managemenforecast errors to accrual using environment uncertainty as moderating variable and firm size as control variable. Sampling methodused is purposive sampling method. This paper uses secondary data of 144 Indonesia Stock Exchange non-financial listed firms over 2011-2016. The result indicates environment uncertainty moderates the correlation between prediction error and accrual (p= 0.000; p<0.05). Step 1 regressionhas determination coefficient (R2) as 0,031 while Step 2 of regression has 0,105 R2.
| Item Type: | Article |
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| Additional Information (ID): | 23/B0063.pdf |
| Uncontrolled Keywords: | Profit Management, accrual, environment uncertainty |
| Subjects: | 600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 658.152 Management of Investment, Capitalization (Manajemen Investasi, Manajemen Modal, Kapitalisasi) |
| Divisions: | Koleksi Digital > Artikel |
| Depositing User: | CR Cherrie Rachman |
| Date Deposited: | 25 May 2023 04:28 |
| Last Modified: | 26 Sep 2023 03:39 |
| URI: | http://repository.ut.ac.id/id/eprint/10487 |
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