标题：The Effect of Growth Company Growing Opportunities Capital Structure and Company Size to the Quality of Financial Statements with Earnings Management as Moderating Variables
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines the effect of growth company, growing opportunities, capital structure and company size to the quality of financial statements from the perspective of investment decision by analyzing the earnings informativeness namely by looking at the ability of earnings information in influencing the market value of the company with earnings management as moderating variables. The study uses secondary data time series with observations of manufacturing company financial statements in IDX from 2009 to 2011 so that the results obtained are both the independent variable and the moderating variable not having a significant effect on the dependent variable. This shows the limitations of the earnings information in influencing investment decisions.
其他摘要：This study examines the effect of growth company, growing opportunities, capital structure and company size to the quality of financial statements from the perspective of investment decision by analyzing the earnings informativeness namely by looking at the ability of earnings information in influencing the market value of the company with earnings management as moderating variables. The study uses secondary data time series with observations of manufacturing company financial statements in IDX from 2009 to 2011 so that the results obtained are both the independent variable and the moderating variable not having a significant effect on the dependent variable. This shows the limitations of the earnings information in influencing investment decisions. Keywords: growth company, growing opportunities, capital structure,company size and earning response coefficient
关键词：growth company; growing opportunities; capital structure;company size and earning response coefficient
