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IJSTR >> Volume 9 - Issue 3, March 2020 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



EARNING MANAGEMENT FORECAST ERRORS, ACCRUAL, AND ENVIROMENT UNCERTAINTY ON INDONESIA STOCK EXCHANGE LISTED FIRMS

[Full Text]

 

AUTHOR(S)

Dian Indriana Hapsari, St.Dwiarso Utomo, Julia Safitri

 

KEYWORDS

Profit Management, accrual, environment uncertainty.

 

ABSTRACT

The paper’ purpose is examining the correlation between earning managemenforecast errors to accrual using environment uncertainty as moderating variable and firm size as control variable. Sampling method used is purposive sampling method. This paper uses secondary data of 144 Indonesia Stock Exchange non-financial listed firms over 2011-2016. The result indicates environment uncertainty moderates the correlation between prediction error and accrual (p= 0.000; p<0.05). Step 1 regressionhas determination coefficient (R2) as 0,031 while Step 2 of regression has 0,105 R2.

 

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