Pengaruh Strategi Diferensiasi Terhadap Real Activities Earning Management dengan Asimetri Informasi sebagai Variabel Moderasi

Asih, Wening (2018) Pengaruh Strategi Diferensiasi Terhadap Real Activities Earning Management dengan Asimetri Informasi sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to analyze and obtain empirical evidence of the influence of differentiation strategies on real activities earnings management, with information asymmetry as a moderating variable. This type of research is quantitative research, the population in this study are manufacturing companies listed on the Bursa Efek Indonesia (BEI) during the period 2015-2017 with a purposive sampling method. The total sample that matches the criteria is 81 and uses the linear regression model Moderated Regression Analysis (MRA). The independent variable in this study is the differentiation strategy (SD) and dependent variable in this study is real activities earning management (RAEM), while information asymmetry (Spread) as a moderating variable. In this study also used control variables as follows: company size (size), leverage, and ROA. The result shows that the differentiation strategy (SD) has a positive and significant effect on real activities earnings management (RAEM), information asymmetry (Spread) has a positive effect, but is not significant for real activities earnings management (RAEM), moderation SD (Spreads) have a significant effect on real activities earning management (RAEM), its means that information asymmetry (spread) strengthens the influence of differentiation strategies (SD) on real activities earnings management (RAEM).

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number
Uncontrolled Keywords: differentiation strategy, real activities earning management, and information asymmetry
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 07:08
Last Modified: 05 Jul 2019 07:08
URI: http://repository.stieykpn.ac.id/id/eprint/232

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