Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal AKRUAL: Jurnal Akuntansi
andi son, andi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Hubungan Adopsi Ifrs Psak No.16 (Revisi 2007) Dengan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Nilai Perusahaan son, andi
AKRUAL: JURNAL AKUNTANSI Vol 8, No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p10-23

Abstract

AbstractThe purpose of this study to determine the effect of earnings management on firm performance. Earnings management proxy by discretionary accruals, firm performance meausured by Tobins’s Q. The study used secondary data listed in Indonesia Stock Exchange on manufacturing company period 2013 – 2015 and result sampel 33 firm-years. Data analysis with regression. The result show earnings management negative effect on firm performance, and supported Huang et. al. (2009).
Hubungan Adopsi Ifrs Psak No.16 (Revisi 2007) Dengan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Nilai Perusahaan son, andi
AKRUAL: JURNAL AKUNTANSI Vol 8, No 2: AKRUAL: Jurnal Akuntansi (April 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v8n2.p10-23

Abstract

AbstractThe purpose of this study to determine the effect of earnings management on firm performance. Earnings management proxy by discretionary accruals, firm performance meausured by Tobins’s Q. The study used secondary data listed in Indonesia Stock Exchange on manufacturing company period 2013 – 2015 and result sampel 33 firm-years. Data analysis with regression. The result show earnings management negative effect on firm performance, and supported Huang et. al. (2009).
Co-Authors