MANAGERIAL ABILITY, INCOME SMOOTHING DAN EARNINGS INFORMATIVENESS: BUKTI DARI PASAR MODAL INDONESIA
نویسندگان
چکیده
Hubungan antara perataan laba dan keinformatifan ditentukan oleh alasan mengapa perusahaan menggunakannya. Mengambil keuntungan dari adanya motif oportunistik dalam melakukan di Indonesia, penelitian ini menginvestigasi apakah mengurangi tingkat laba. Penelitian memperluas literatur dengan mempertimbangkan kecakapan manajerial dapat memperlemah hubungan yang bersifat terhadap menggunakan sampel 356 observasi tahun terdaftar Bursa Efek Indonesia (BEI) periode 2015 sampai 2018. Hasil menunjukkan bahwa secara signifikan tersebut diperlemah manajer berkemampuan tinggi. hasil konsisten setelah dilakukan uji ketahanan. Sementara sebelumnya pada topik laba, terutama berfokus negara maju, hanya ada sedikit bukti berkembang. Sejauh pengetahuan kami, adalah pertama peran memitigasi dampak konteks Indonesia.
منابع مشابه
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ژورنال
عنوان ژورنال: Akurasi
سال: 2022
ISSN: ['2685-1059', '2685-2888']
DOI: https://doi.org/10.29303/akurasi.v5i2.274