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• W2291660774 abstract "The investors' motive for investing their funds in securities in the capital market is to get a return maximum return with a certain risk. Return on securities owned, especially stocks can be obtained in two forms of dividends and capital gains. By investing in stocks, an investor would expect a higher return. Stock prices provide an objective measure of the value of an investment in a company. In principle, the better the performance of the company in generating profits, the more demand for company shares is concerned, so that the stock price will increase. Otherwise, if the circumstances are contrary then this will decrease the company's stock price. For investors, the rate of return is a major factor because the return is the result obtained from an investment. Therefore the investor will require a wide range of information and analysis that will be used to determine the investment options that will be chosen. Based on the exposure of the facts, the average return received by shareholders of the company has always fluctuated from year to year. Investors who choose to invest in the capital market in the form of securities shares means investing in the company's prospects. Financial statement information is one of the potential sources are used by investors to assess the price of shares in the stock. If the financial statements showed good results, the it means that the company has a good performance, otherwise if the result is not satisfied, it is a symptom of the onset of problems. In the capital market, not all of the shares of companies that have a good profile will give you a good return to investors so that investors needs to do more in-depth analysis about the company. It can be said that many factors affect the movement of the stock return. The investors need to do in-depth analysis of the changes, such as by conducting fundamental analysis based on financial ratios.Fundamental analysis is the analysis to calculate the intrinsic value of companies using financial data, the company's intrinsic value can be realized by the stock price. If the prospect of company is strong and good, then the stock price will reflect that strength and rising with an increase in the financial condition of a company. In fact, investors often concern only financial statements to gain information, regardless of how profits are generated. This prompted the management company to perform an action, i.e earnings management. Managers can manage the company's revenue in two ways, first, establish policies on accrual option that allowed generally accepted accounting principles in order to achieve the desired profit level (known as the accrual-based). Second, managers can manage revenue by changing the timing and scale of operating decisions, it is also called the Real Earnings Management or Real Activity Management (Zang, 2012). Real Earning Management (REM) can be categorized in three activities, namely Sales Manipulation, Over Production and Discretionary Expenses. Real earnings management is very difficult to detect by external stakeholders. Because, they are not included in the supervision and oversight of external auditors and regulators. Factors that differentiate between companies and limit the ability of management to manage earnings include internal structure of governance of the company, and accounting decisions years earlier made by companies that limit the choices of accounting next. This study focuses on one of the factors, namely external quality auditors. Therefore the purpose of this research is to find out the fundamental and real earning management effect analysis to stock return which moderated by audit quality on the manufacturing companies which are listed in the Indonesia Stock Exchange since 2010 to 2014 with size and sales growth as a control variable.Sample selection method is performed by using purposive sampling method which selects samples based on certain criteria in appropriate with the criteria which is required by the researcher. As much as 49 samples are obtained based on this sample selection method. The analysis method which is applied in this research is the quantitative method and statistics analysis is the multiple linear regressions analysis. It is found from the result of the analysis that return on asset (ROA) and REM through cash flow with 5% significancy level, positively effect to stock return. While Current Ratio moderated by audit quality had positive effect to stock return or in other words audit quality strengthen the relation between Current Ratio and stock return. Furthermore, REM through production cost moderated by audit quality had positive effect to stock return or in other words audit quality strengthen the relation between REM through production cost and stock return." @default.
• W2291660774 created "2016-06-24" @default.
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• W2291660774 date "2016-02-29" @default.
• W2291660774 modified "2023-09-26" @default.
• W2291660774 title "Analysis the Effect of Company's Fundamental Characteristics and Real Earnings Management to Stock Return Moderated by Audit Quality" @default.
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