THE IMPACT OF CEO ORIGIN ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION
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Institusion

Universitas Atma Jaya Yogyakarta

Author

Lukito, Zerlita Vania

Subject

Public Sector Accounting 

Datestamp

2016-06-17 10:25:24 

Abstract :
This research examines whether CEO origin gives impact on earnings management through real activities manipulation. The sample of this study is 583 observations during 2007-2014. This research uses purposive sampling to collect data from Indonesian Stock Exchange. This research is conducted by using annual reports of manufacturing companies listed in Indonesian Stock Exchange. Independent variable is CEO origin (outside and inside) and dependent variable is earnings management. CEO origin is measured by using dummy variable. Earnings management through real activities manipulation is measured by using abnormal cash flow from operation and abnormal discretionary expenses. To analysis data, this research uses multiple regression model. The results of this research show that CEO origin does not give impact on earnings management through real activities manipulation. It indicates that new outside CEOs will not have positive impact on income-increasing manipulation. 

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