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Title: Pengaruh Konservatisme Akuntansi, Real Earnings Management Dan Information Asymmetry Terhadap Return Saham
Authors: Fitri Dwi Febrianti
Advisors: Yesi Fitri
Keywords: Conservatism;Stock Returns;Information Asymmetry;Real Earnings Management
Issue Date: 10-Apr-2017
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This study aims to analyze the influence of accounting conservatism, real earnings management, and information asymmetry on stock returns. This study uses the sample of all manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2015. The total number of companies used as research samples are 47 companies with observations for 3 years. Pursuant to purposive sampling method, total of research sample is 141 financial report and annual report. This research is a kind of quantitative scientific research using scientific research in the form of positive economy. Data collection method used is secondary data, that is the data obtained by researchers indirectly through intermediary media and literature study, this research data obtained from and some corporate website. This research uses purposive sampling method. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS software version 22. Based on the result of multiple regression analysis with 5% significance level, the result of this research concludes: (1) Conservatism with accrual-based conservatism proportion has significant negative effect to stock returns with significance value 0,032 <0.050. (2) real earnings management with a discretionary cash flow proxy no affects the stock returns with a significance value of 0.050. (3) information asymmetry with proxy of bid-ask spread has no significant effect on stock returns with significance value 0,453>0.05.
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