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Ronald Tehupiring
Departemen Akuntansi FEB UGM
Humanities Economics, Econometrics & Finance Education Social Sciences

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CAN MANAGERIAL SKILLS MITIGATE REAL ACTIVITY MANIPULATION? (EMPIRICAL STUDY ON MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2010-2015) Ronald Tehupiring
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.848 KB) | DOI: 10.20473/baki.v2i1.3730

Abstract

The company's goal to achieve the desired profit target can not only be done through profit manipulation. However, it can also be influenced by managerial skills. A skilled manager will be able to design business processes well by minimizing inputs to achieve optimal output. The purpose of this study is to test whether managerial skills are able to mitigate the manipulation of real activities in manufacturing companies listed on the IDX for the period 2008-2015 obtained through purposive sampling. The results showed that managerial skills were able to mitigate the manipulation of real activities obtained through statistical testing using multiple linear regression.
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