Fachrulrazi, Ardaniel and Alfiandri, Alfiandri and Nurdayadi, Nurdayadi (2020) Factor of Earnings Management That Impact Financial Performance On Real Estate and Property Company That Listed On indonesia Stock Exchange Period 2015-2018. Bachelor thesis, Swiss German University.

Preview	Text Ardaniel Fachrulrazi 11609001-TOC.pdf Download (1MB) | Preview
	Text Ardaniel Fachrulrazi 11609001-1.pdf Restricted to Registered users only Download (909kB)
	Text Ardaniel Fachrulrazi 11609001-2.pdf Restricted to Registered users only Download (1MB)
	Text Ardaniel Fachrulrazi 11609001-3.pdf Restricted to Registered users only Download (1MB)
	Text Ardaniel Fachrulrazi 11609001-4.pdf Restricted to Registered users only Download (2MB)
	Text Ardaniel Fachrulrazi 11609001-5.pdf Restricted to Registered users only Download (442kB)
Preview	Text Ardaniel Fachrulrazi 11609001-Ref.pdf Download (999kB) | Preview

Abstract

This work will identify the impact of earnings management towards return on asset and market value in the companies. With the earnings management indicator as total accrual with balance sheet and cash flow approach. Also the auditor size and financial leverage as control variable. In this study use quantitative method that is causal (causal relationship). The selection of the sample is done using the purposive sampling method, which is a method of sampling adapted to specific criteria. The criteria that used for sample of the study are the Real estate and Property Company that has been listed in the Indonesian stock exchange that provide financial report for the period 2015 until 2018. The result is The analysis showed that Total Accruals (Balance Sheet Approach) had a negative and significant effect on Return on Assets, Total Accruals (Cash Flow Approach) also has a negative and significant effect on Return on Assets, Total Accruals (Balance Sheet Approach) has a negative and significant effect on Market Value, and The Total Accruals (Cash Flow Approach) also has a negative and significant effect on Market Value

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Earnings Management; Balance Sheet Approach; Cash Flow Approach; Return on Asset; Market Value; Auditor Size; Financial Leverage
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD1361 Real estate business H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4551 Stock exchanges
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Faisal Ifzaldi
Date Deposited:	02 Nov 2020 14:10
Last Modified:	02 Nov 2020 14:10
URI:	http://repository.sgu.ac.id/id/eprint/1939

Actions (login required)

View Item