Record Detail

Pembimbing:Dra. Panubut Simorangkir.,--ILHAM FADILAH. 2111000109. MODIFICATE REAL AND ACCRUALS
EARNINGS MANAGEMENT TO ADJUSTMENT EARNING PER SHARE
MOUTHLY STATISTICS MANUFACTURE INDONESIA STOCK EXCHANGE
COVID-19. Essay. Jakarta. Perbanas Institute Jakarta, April. 2024.
The study aims to estimate the effect influence riil and accruals managementon
adjustment earning per share mounthly statistic on manufacture indonesia stock exchange
covid-19. The analysis technique used is regression rill fix, riil short, and rill long model
after normality test with a significance level 5% from 10 manufacturer. From the result
of the study kualitative showed that real earnings management (REM) not significancely
affect adjustment earnings per share incompanies listed on the listed on the stock
exchange, and accrual earnings management (AEM) not significancely affect adjustment
earnings per share incompanies listed on the listed on the stock exchange. Simultaneously
and together not significancely affect adjustment earnings per share incompanies listed
on the listed on the stock exchange. The ability of independent variable to explain
thedepndent variable in this study amounted to 99,99% while theremaining 0,01% is
explainedby other factor beyond the study models.