PERBEDAAN PERSEPSI TERHADAP MANAJEMEN LABA ANTARA MANAJER DAN MANAJER JUGA PEMILIK
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Institusion

Universitas Katolik Musi Charitas

Author

., Dessiana

Subject

H Social Sciences (General) 

Datestamp

2022-03-24 05:57:49 

Abstract :
This study aimed to identify differences in perceptions of earning management between the manager and the manager who is also the owner. The population in this study are the managers of the companies. The sample set by using purposive sampling method. Samples that can be studied are 71 respondents. Testing the hypothesis using non-parametric statistical methods with the Mann-Whitney test were processed using SPSS ver 16,0. The results showed that the first hypothesis (H1) which states that there are differences in the perception of the manager and the manager who is also the owner of the earning management, is rejected. Keyword: earning management, perception, managers, ethics preparation of financial statement. 

File :
EA-2014-101502-cover.pdf
EA-2014-101502-abstract.pdf
EA-2014-101502-complete.pdf
EA-2014-101502-summary_id.pdf
EA-2014-101502-tableofcontent.pdf
EA-2014-101502-chapter1.pdf
EA-2014-101502-chapter2.pdf
EA-2014-101502-chapter3.pdf
EA-2014-101502-chapter4.pdf
EA-2014-101502-conclusion.pdf
EA-2014-101502-reference.pdf
EA-2014-101502-attachment.pdf