Record Details

PENGARUH EARNINGS MANAGEMENT TERHADAP KINERJA

KINERJA: Journal of Business and Economics

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Field Value
 
Title PENGARUH EARNINGS MANAGEMENT TERHADAP KINERJA
 
Creator Mardiyah, Aida Ainul
 
Subject —
 
Description This research is aimed at giving empirical evidence that earning management does influence performance. The 153 sample from 1997 to 2001 is determined by using stratified random sampling. Multiple regression analysis is used to test hypotheses based on this archival data. The result of the analysis shows that earning management influences performance. This is in line with Barnea et al. (1976), Mones (1987), Ilmainir (1993), Hapworth (1953) in Ashari et al. (1994), Arhibald (1967) in Ashari et al. (1994), Ashari et al. (1994: 292), Zuhroh (1996), Jin (1997), Godfrey and Jones (1999), Defond and Jiambalvo (1994) in Scott (2000), Sweeney (1994) in Scott (2000), Ghofar (2001), Tarjo (2002), and Mardiyah (2003) which also conlude that earning managementinfluences performance.Keywords: earnings management, performance, stratified random sampling.
 
Publisher Faculty of Economics Universitas Atma Jaya Yogyakarta
 
Contributor —
 
Date 2017-01-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.uajy.ac.id/index.php/kinerja/article/view/900
10.24002/kinerja.v9i1.900
 
Source KINERJA; Vol 9, No 1 (2005): Kinerja; 9-25
2549-1709
0853-6627
 
Language eng
 
Relation https://ojs.uajy.ac.id/index.php/kinerja/article/view/900/809
 
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