ANALYSIS OF OPPORTUNISTIC BEHAVIOR OF MANAGEMENT TO COMPANY PERFORMANCE
Journal Title: Polish Journal of Management Studies - Year 2018, Vol 18, Issue 1
Abstract
The purpose of this research is to empirically analyze the effect of opportunistic behavior of management on company performance. Opportunistic behavior is measured by accrual-based earnings management and real earnings management. Meanwhile, company performance is measured by return on assets. This research examines manufacturing companies listed on the Indonesian Stock exchange between 2015 and 2017. A total of 57 companies are used. The data is analyzed using associate descriptive analysis with multiple linier regression analysis tools by testing classical assumption, testing hypotheses and using coefficients of determination. The results of this study show that management opportunistic behavior, as measured by accrual-based earnings management, does have an affect on company performance, while management opportunistic behavior, as measured by real earnings management, does not affect company performance.<br/><br/>
Authors and Affiliations
Arna Suryani, Mufidah Mufidah, Kashan Pirzada
Keywords
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- EP ID EP428266
- DOI 10.17512/pjms.2018.18.1.28
- Views 71
- Downloads 0
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