PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN INDEX CGPI SEBAGAI VARIABEL MODERASI
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Institusion

Universitas Katolik Musi Charitas

Author

Stevanus, Ricco

Subject

H Social Sciences (General) 

Datestamp

2022-05-24 03:45:44 

Abstract :
This study was aimed to examine the effect of ROA (Return On Assets) to earnings management by CGPI index as a moderating variable. The population in this study is companys registered in the CGPI index in the period 2012-2014. Sampling was done by using purposive sampling method in order to obtain the 23 companies that meet the criteria. Data analysis technique used wass multiple regression analysis with the model MRA (Moderated Regression Analysis), and by SPSS version 22. Results showed that ROA effect on earnings management and strengthen the relationship between the CGPI index ROA with earnings management. Keywords: ROA, CGPI index, Moderation, Earnings Management 

File :
EA-2016-111209-cover.pdf
EA-2016-111209-abstract.pdf
EA-2016-111209-complete.pdf
EA-2016-111209-summary_id.pdf
EA-2016-111209-tableofcontent.pdf
EA-2016-111209-chapter1.pdf
EA-2016-111209-chapter2.pdf
EA-2016-111209-chapter3.pdf
EA-2016-111209-chapter4.pdf
EA-2016-111209-conclusion.pdf
EA-2016-111209-reference.pdf
EA-2016-111209-attachment.pdf