Champaca, Mychelia and Prof.Dr. Made Sudarma,, SE.,MM.,AK. (2008) Pengaruh Pengungkapan Wajib Perlisahaam Terhadap Rears!Investor Dengan Manajemen Laba Sebagai Intervening Variable. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui apakah kepatuhan perusahaan atas pengungkapan wajib mempengaruhi reaksi investor dengan melalui praktek manajemen laba yang dilakukan manajemen perusahaan. Sebanyak 104 perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta untuk tahun 1998-2000 dipilih sebagai sampel, ditentukan dengan metode simple random sampling. Analisis dilakukan dengan menggunakan analisis jalur (path analysis) untuk menguji pengaruh antar variabel.
English Abstract
The research purpose was to test whether firm’s compliance of mandatory disclosure affected investor reaction through earning management practice by firm’s management. About 104 manufactur companies listed at the Jakarta Stock Exchange on 1998-2000 were selected as samples, determined by sample random sampling method. Relationship among variables were analyzed by the Path Analysis method. The result showed that earning management practice has significant effect on the investor reaction. This results indicated that unstable country condition during 1999-2000 was consider by investor trend motivated manager to get managerial discreation by earning management.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 040803 |
| Uncontrolled Keywords: | mandatory disclosure, earning management, investor reaction, managerial discreation |
| Divisions: | S2/S3 > Magister Manajemen Pendidikan Tinggi, Fakultas Ilmu Administrasi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 26 Sep 2024 07:51 |
| Last Modified: | 26 Sep 2024 07:51 |
| URI: | http://repository.ub.ac.id/id/eprint/231165 |
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