FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1550185092> ?p ?o ?g. }

• W1550185092 abstract "Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba baik manajemen laba akrual maupun manajemen laba riil terhadap kinerja perusahaan dengan kualitas audit sebagai variabel pemoderasi. Seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia menjadi populasi. Pengambilan sampel menggunakan purposive sampling. Hipotesis diuji menggunakan regresi linear berganda dan moderated regression analysis . Hasil uji regresi linear berganda menghasilkan bahwa manajemen laba akrual memiliki pengaruh terhadap kinerja perusahaan sedangkan manajemen laba riil tidak berpengaruh terhadap kinerja perusahaan. Hasil uji moderated regression analysis menunjukkan bahwa kualitas audit tidak dapat memoderasi pengaruh manajemen laba baik akrual maupun riil terhadap kinerja perusahaan. Dengan demikian disimpulkan manajemen laba melalui aktivitas akrual akan lebih berpengaruh terhadap kinerja perusahaan dibandingkan manajemen laba melalui aktivitas riil. Penelitian ini juga menyimpulkan perusahaan yang diaudit baik oleh KAP Big Four maupun selain KAP Big Four tidak dapat mempengaruhi perusahaan untuk melakukan aktivitas manajemen laba. The aim of this research is to analyse the influence of earnings management both accruals earnings management and real earnings management to companies performance with audit quality as moderating variable. High a udit quality is showed by the size of audit firm. This research is used the population from manufacture companies listed for the period of 2004 to 2007 in Indonesian Stock Exchange with purposive sampling. The result from multiple linear regression test is accrual earnings management have influence to companies performance, but real earnings management have not influence. The moderated regression analysis find that audit quality can not moderate influence accruals and real earnings management to companies performance. This research is conclude that earnings management through accruals activity more influence to companies performance than earnings management through real activity. This result also conclude the companies who audited by big four or not big four can not influence to do earnings management activities." @default.
• W1550185092 created "2016-06-24" @default.
• W1550185092 creator A5005541853 @default.
• W1550185092 creator A5025515934 @default.
• W1550185092 creator A5035740633 @default.
• W1550185092 creator A5051794114 @default.
• W1550185092 date "2014-12-01" @default.
• W1550185092 modified "2023-09-27" @default.
• W1550185092 title "PENGARUH MANAJEMEN LABA TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI" @default.
• W1550185092 cites W1490170611 @default.
• W1550185092 cites W1492155385 @default.
• W1550185092 cites W1553768059 @default.
• W1550185092 cites W1595443926 @default.
• W1550185092 cites W2039713706 @default.
• W1550185092 cites W2113430743 @default.
• W1550185092 cites W2121088940 @default.
• W1550185092 cites W2132523504 @default.
• W1550185092 cites W2227034509 @default.
• W1550185092 cites W2317074792 @default.
• W1550185092 cites W3023181463 @default.
• W1550185092 cites W3124365414 @default.
• W1550185092 cites W3125111241 @default.
• W1550185092 cites W3125677029 @default.
• W1550185092 cites W3126086564 @default.
• W1550185092 cites W569120723 @default.
• W1550185092 cites W70436633 @default.
• W1550185092 hasPublicationYear "2014" @default.
• W1550185092 type Work @default.
• W1550185092 sameAs 1550185092 @default.
• W1550185092 citedByCount "2" @default.
• W1550185092 countsByYear W15501850922019 @default.
• W1550185092 crossrefType "journal-article" @default.
• W1550185092 hasAuthorship W1550185092A5005541853 @default.
• W1550185092 hasAuthorship W1550185092A5025515934 @default.
• W1550185092 hasAuthorship W1550185092A5035740633 @default.
• W1550185092 hasAuthorship W1550185092A5051794114 @default.
• W1550185092 hasConcept C121955636 @default.
• W1550185092 hasConcept C140181557 @default.
• W1550185092 hasConcept C144133560 @default.
• W1550185092 hasConcept C178550888 @default.
• W1550185092 hasConcept C199521495 @default.
• W1550185092 hasConceptScore W1550185092C121955636 @default.
• W1550185092 hasConceptScore W1550185092C140181557 @default.
• W1550185092 hasConceptScore W1550185092C144133560 @default.
• W1550185092 hasConceptScore W1550185092C178550888 @default.
• W1550185092 hasConceptScore W1550185092C199521495 @default.
• W1550185092 hasLocation W15501850921 @default.
• W1550185092 hasOpenAccess W1550185092 @default.
• W1550185092 hasPrimaryLocation W15501850921 @default.
• W1550185092 hasRelatedWork W2364601260 @default.
• W1550185092 hasRelatedWork W2470792547 @default.
• W1550185092 hasRelatedWork W2906739146 @default.
• W1550185092 hasRelatedWork W3082627761 @default.
• W1550185092 hasRelatedWork W3105665955 @default.
• W1550185092 hasRelatedWork W3123194016 @default.
• W1550185092 hasRelatedWork W3124215193 @default.
• W1550185092 hasRelatedWork W3133879881 @default.
• W1550185092 hasRelatedWork W3138723516 @default.
• W1550185092 hasRelatedWork W3210881741 @default.
• W1550185092 isParatext "false" @default.
• W1550185092 isRetracted "false" @default.
• W1550185092 magId "1550185092" @default.
• W1550185092 workType "article" @default.