PERBEDAAN PERSEPSI TERHADAP MANAJEMEN LABA ANTARA MANAJER DAN MANAJER JUGA PEMILIK

., Dessiana (2014) PERBEDAAN PERSEPSI TERHADAP MANAJEMEN LABA ANTARA MANAJER DAN MANAJER JUGA PEMILIK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aimed to identify differences in perceptions of earning management between the manager and the manager who is also the owner. The population in this study are the managers of the companies. The sample set by using purposive
sampling method. Samples that can be studied are 71 respondents. Testing the hypothesis using non-parametric statistical methods with the Mann-Whitney test were processed using SPSS ver 16,0. The results showed that the first hypothesis (H1) which states that there are differences in the perception of the manager and the manager who is also the owner of the earning management, is rejected.

Keyword: earning management, perception, managers, ethics preparation of financial statement.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: earning management, perception, managers, ethics preparation of financial statement.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Maria Tiurma
Date Deposited: 24 Mar 2022 05:57
Last Modified: 24 Mar 2022 05:57
URI: https://eprints.ukmc.ac.id/id/eprint/7532

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