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All Journal Jurnal Ekonomi dan Bisnis JRB-Jurnal Riset Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi
Shanti Lysandra
Universitas Pancasila
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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Journal : JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN

 1 
PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL Melinda Majid; Shanti Lysandra; Indah Masri; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 1 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1058.376 KB) | DOI: 10.31599/jiam.v16i1.115

Abstract

The purpose of this research is to examine the effect of managerial ability on accrual and real earnings management. The population in this research is companies listed in LQ45 index for the year 2016-2018. The sample is determined by purposive sampling method and obtained a sample of 25 companies. The type of data is secondary data obtained from www.idx.co.id. The analytical technique used in this research is panel data regression analysis and processed using the Eviews 9.0 program. The results indicated that managerial ability which is measured using Data Envelopment Analysis (DEA) has positive effect on accrual earnings management. However, managerial ability has negative effect on real earnings management. This is because there is a substitution relationship between accrual and real earnings management, when accrual earnings management increases, real earnings management will decrease
Co-Authors Ati Hermawati Basis G. Andamari Derryawan Derryawan Djaddang, Syahril Endang Ety M Fahruddin Salim Hendratn Indah Masri LAILAH FUJIANTI Laili Savitri M. ARDIANSYAH SYAM Melinda Majid Mulyadi Nabila Nuha Rafrini Amyulianthy SALIS MUSTA ANI Sonya Kristina Natalia Susilawati TRI ASTUTI Tyahya Whisnu Hendratni Widyaningsih Azizah Yudha Prasetyo