The effect of real earnings management through operating cash flow approach on company performance

The effect of real earnings management through operating cash flow approach on company performance Herlina Wijayanti Soni Agus Irwandi Primary Author mixed material bibliography Bagian Serial The Indonesian Accounting Review ind Indonesia Sumber artikel:Jurnal. Halaman: 43-52 Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin s Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company s performance indicators Return on Assets (ROA) and no effect on the company s performance indicators Tobin s Q. pdf 1. LABA - MANAJEMEN 2. PERUSAHAAN - KINERJA 657.072 IND UPT Perpustakaan UM Koleksi Bahan Pustaka Perpustakaan UM 2 -74365 2019-07-17 00:00:00 2019-07-17 00:00:00 machine generated