PENGARUH KECAKAPAN MANAJERIAL TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Sektor Utama yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)
Abstract
This research ained to the relation between managerial ability and earnings quality. The population were main sector companies listed on the Indonesia Stock Exchange (IDX) period of 2010-2014. While the sample is determined by purposive sampling to obtain a sample of 23 companies. Proxy of managerial ability is MA-score, and proxy of earnings quality were earnings persistence and accrual quality. The result indicate that: (1) managerial ability has positif effect on earnings persistence, and (2) managerial ability has negative effect on accrual quality.
Keywords: Managerial Ability, Earnings Quality, Earnings Persistence, Accrual Quality
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