Efek Mediasi Kinerja Perusahaan pada Pengaruh Manajemen Laba Riil dan Ukuran Perusahaan terhadap Return Saham

Subagyo Subagyo
Journal article Jurnal Online Insan Akuntan • 2017 Indonesia

Abstract

This study aimed to examined the impact of real earnings management to stock return with Corporate Performance as intervening variable. Stock Return in this study is proxied by Cummulative Abnormal Return, Riil Earnings Management in this study focus on three manipulation methods (abnormal CFO, abnormal production cost, abnormal discretionary expenses). Corporate Performance in this study is proxied by profitability, Productivity and Market Valuation. Sample which used in this study is consumer goods industry that listed in Indonesia Stock Exchange (BEI). The result of these research also shows that corporate performance significantly have a positive effect on stock return, while real earnings management and firm size are not significant influence to stock return. The result of the research shows that corporate performance can mediating the effect of real earnings management and firm size on stock return. Keywords: Share Return, Real Earnings Management, and Corporate Performance

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Journal

Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntans... see more