Detail Pengaruh Return On Assets (ROA), Net Profit Margin (NPM), Dan Ukuran Perusahaan Terhadap Manajemen Laba Riil Serta Dampaknya Pada Nilai Perusahaan Bibliografi Author: Dessy ; Sugioko, Sofian (Advisor); Darmoyo, Syarief (Advisor) Topik: Firm Value; Real Estate And Property. Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2014     Jenis: Theses - Undergraduate Thesis Fulltext: Dessy's Undergraduate Theses.pdf (1,021.18KB; 93 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5716 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This study used two research model. The first model aims to obtain empirical evidence about the effect of Return on Assets (ROA), Net Profit Margin (NPM) and firm size on real earnings management. The second model aims to see the effect of real earnings management on firm value. On the first model, the independent variables are ROA, NPM ratio and firm size were examined by four perspectives measurement of real earnings. The four perspectives of real earnings management are operating cash flow, discretionary expenses, costs of production, and the combined value (index). In the second model, the real earnings management is also seen to be independent variables of the four measurement perspectives to see its effect on firm size. This study used a sample of the real estates, properties and building construction companies listed on the Indonesian Stock Exchange from the period of 2010-2012. The results of the first modeling study showed that Net Profit Margin (NPM) has no effect on real earnings management. Meanwhile, Return on Assets (ROA) and firm size have impact onreal earnings management. Results from the second model showed of real earnings management has influence on firm value. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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