Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Journal of Accounting Research
Hutagaol-Martowidjojo, Yanthi
School Of Accounting & Finance BINUS Business School - BINUS University Jl. Hang Lekir I No.6 Jakarta, 12120
Economics, Econometrics & Finance

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : The Indonesian Journal of Accounting Research

 1 
Analisis Arus Kas Kegiatan Operasi dalam Mendeteksi Manipulasi Aktivitas Riil dan Dampaknya Terhadap Kinerja Pasar Megawati Oktorina; Yanthi Hutagaol
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.199

Abstract

This study aims to identify firm's tendency to execute real activities manipulation through cash flow from operating activities and its impact to market performance. The sample is drawn from firms in the biggest 50 firms with assets above 1 quintillions rupiahs for period of 2001 - 2006, which are published in Swa100. The research model is based on Roychowdhury's model (2003). Prior to test the hypotheses, this studitthe researcher employed regression model to determine normal and abnormal cash flow from operating activities. The result shows that firms tend to execute real activities manipulation through operating cash flow. Moreover, the impact of real activities manipulation on market performance shows firms which are more likely executing real activities manipulation have higher market performance than their counterparts. By controlling for industrial types of the companies, the result finds that manufacturing firms execute more real activities manipulation than non-manufacturing firms.
Co-Authors Angela Tamara Anggreni, Dellia Annisa Rahman Dezie L. Warganegara Dezie L. Warganegara Florens Siauw I Gusti Ayu Esika Irwan A. Ekaputra Joachim, Hansi Leslie Benny Lusia Astra Sari Marko S Hermawan Megawati Oktorina Natasha I. E. Noni Tanjung Pamela Abigail Simforianus Simforianus Tjut F. Bachrumsyah Valentina Tohang Wibisono, Christofer