English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This study aims to examine the effect of information asymmetry on earnings management through real activities manipulation. Real activities manipulation was abserved through cash flow from operations. Companies included in LQ-45 Index from from 2009 to 2011 used as sample. Data was obtained from Indonesia Capital Market Directory of Investment Galery of Janabadra University. Results from multiple regression analysis shows that information asymmetry are positive significant for real activities manipulation through cash flow from operations. The results are consistent with Richardson (1998), Roychoduwury (2006), Rahmawati et.al (2006) Deng and Ong (2013), and Lasdi (2013).ABSTRAKSI Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba melalui manipulasi aktivitas riel. Manipulasi aktivitas riel diamati melalui arus kas operasi. Sampel yang digunakan adalah perusahaan-perusahaan yang tergabung dalam Indeks LQ-45 dari tahun 2009 sampai dengan 2011. Data diperoleh dari Indonesia Capital Market Directory of Investement. Hasil dari analisis regresi berganda menunjukkan bahwa asimetri informasi berpengaruh secara positif signifikan terhadap manipulasi aktivitas riel melalui arus kas operasi. Hasil penelitian ini konsisten dengan temuan Richardson (1998), Roychoduwury (2006), Rahmawati et.al (2006) Deng and Ong (2013), dan Lasdi (2013).

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL