PENGARUH INTERAKSI MODIFIED AUDIT OPINION DENGAN OPERATING CASH FLOW DAN KUALITAS AKRUAL TERHADAP INVESTMENT CASH FLOW

ANNISA, DITA (2015) PENGARUH INTERAKSI MODIFIED AUDIT OPINION DENGAN OPERATING CASH FLOW DAN KUALITAS AKRUAL TERHADAP INVESTMENT CASH FLOW. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Dita Annisa, 2015: The Influence of Interaction Term between Modified Audit Opinion and Operating Cash Flow, and Accrual Quality on Investment Cash Flow.Universitas Negeri Jakarta. This research aims to examine the influence of interaction term between modified audit opinion and operating cash flow, and accrual quality on investment cash flow. This research uses secondary data which is financial statement from manufacture companies listed in Indonesia Stock Exchange (IDX) for the period from 2011 until 2013. While the sampling method used was purposive sampling method which is overall 82 sample and 246 observation choosen. This research uses multiple regression method to test the hypotheses at 5% significance. From the analyses performed in this research, it can be concluded that accrual quality has significant influence to investment cash flow. While interaction term between modified audit opinion and operating cash flow has no significasnt influence to investment cash flow that measured with ratio of capital expenditure divided by avarage of total assets. Keywords: Modified Audit Opinion, Operating Cash Flow, Accrual Quality, and Investment Cash Flow.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Marsellisa Nindito, SE, M.Sc, Ak, CA ; Pembimbing II: Unggul Purwohedi, SE, M.Si, Ph.D
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Mar 2018 08:19
Last Modified: 02 Mar 2018 08:19
URI: http://repository.fe.unj.ac.id/id/eprint/3521

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