THE EFFECT OF INVESTOR PROTECTION AND AUDIT OPINION ON REAL ACTIVITIES MANIPULATION IN ASEAN COUNTRIES (Empirical Study on Manufacturing Companies)

Rahman, Syifa Amalia (2018) THE EFFECT OF INVESTOR PROTECTION AND AUDIT OPINION ON REAL ACTIVITIES MANIPULATION IN ASEAN COUNTRIES (Empirical Study on Manufacturing Companies). S1 thesis, Fakultas Ekonomi.

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Abstract

This research aims to know the effect of Investor Protection and Audit Opinion towards Real Activities Manipulation on manufacturing companies in ASEAN countries 2016. The research is designed with quantitative approach. The population in this research is manufacturing companies of ASEAN countries which countries listed in Global Competitiveness Index report 2016. A purposive sampling method is used as a sampling method. There are six countries as sample, namely Indonesia, Malaysia, Singapore, Philippines, Vietnam, and Thailand. The data analysis technique uses multiple linear regression. The result of this research show that the Investor Protection and Audit Opinion have an effect toward Real Activities Manipulation on manufacturing companies of ASEAN countries in 2016. Additional information based on this research, the investor protection and audit opinion separatedly have effect on Real Activities Manipulation.

Item Type: Thesis (S1)
Uncontrolled Keywords: investor protection, audit opinion, and real activities manipulation
Subjects: Umum > Penelitian
Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Akuntansi > Akuntansi
Depositing User: Admin Akuntansi FE
Date Deposited: 15 Oct 2018 02:20
Last Modified: 30 Jan 2019 17:20
URI: http://eprints.uny.ac.id/id/eprint/60510

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