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Manajemen laba pada perusahaan dengan permasalahan free cash flow dan peran moderasu dari monitoring eksternal

oleh Elok Tresnaningsih (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2008)

 Abstrak

This study examines whether low growth companies with free cash flow (HFLG) will use income increasing discretionary accruals to offset the low or negative earnings that inevitably accompany investment with negative net presents values (NPVs). Using 413 manufacturing company yearobservations over the period 2001-2005, the results show that there is a significantly association between HFLG and increasing discretionary accruals. This study also examines the role of monitoring by auditors, creditors, and independent commissioners in mitigating the relation of HFLG and income-increasing discretionary accruals.
The results show that (1) monitoring by high-quality auditors and high-proportion of independent commisioner are effective in mitigating the association of HFLG and income-increasing discretionary accruals, which suggest that both their monitoring are more pronounced for HFLG firms and (2) monitoring by high-debt creditors are effective in reducing income-increasing discretionary accruals, but their monitoring are not found to be more pronounced in HFLG firm. This result suggests that the vigilance of creditors are more likely to increase when debt increase.

 Metadata

No. Panggil : AJ-Pdf
Entri utama-Nama orang :
Subjek :
Penerbitan : Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2008
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 5, No. 1, Juni 2008: 30-49
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://jaki.ui.ac.id/index.php/home/article/view/247
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
AJ-Pdf 03-19-721652220 TERSEDIA
Ulasan:
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