Pengaruh Struktur Kepemilikan, Ukuran Perusahaan dan Kebijakan Dividen pada Manajemen Laba Riil

Real earnings management practices can show a good performance in the short term, but in the long term can reduce the value of the company. Three proxy real earnings management is sales manipulation, overproduction and reductions of discretionary expenditures. This study was conducted to obtain empi...

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Bibliographic Details
Main Authors: I Wayan Budi, I G. A. M Asri Dwija Putri
Format: Article
Language:Indonesian
Published: Universitas Udayana 2018-09-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37208