THE INFLUENCE OF REAL EARNINGS MANAGEMENT ON PROFITABILITY: EVIDENCE FROM STATE-OWNED ENTERPRISES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2014-2018 | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

   

THE INFLUENCE OF REAL EARNINGS MANAGEMENT ON PROFITABILITY: EVIDENCE FROM STATE-OWNED ENTERPRISES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2014-2018


Pengarang

RIZKA AZHARI - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1501103010067

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Subject
-
Kata Kunci
-
Penerbit

Banda Aceh : Universitas Syiah Kuala., 2019

Bahasa

Indonesia

No Classification

-

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ABSTRACT
Profitability is one of the financial information used by public to assess the performance of the company and make decision. It drives the company to perform the real earnings management and show the expected performance. The aim of this research is to evaluate the influence of real earnings management through abnormal cash flow operations, discretionary expenses, and production costs on profitability. The samples employed are 55 State-Owned Enterprises listed in IDX year 2014-2018. The hypotheses are evaluated by using multiple linear regression analysis. The results show that real earnings management through all variables simultaneously and abnormal cash flow operations partially has a positive and significance effect on the profitability. Conversely, real earnings management through abnormal discretionary expenses and production costs have no significance effect on profitability.

Keywords: profitability, real earnings management, state-owned enterprises

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