Uji StatistikPenelitian ini menggun

Uji Statistik
Penelitian ini menggunakan analisis cross sectional dan statistik deskriptif yang terdiri dari uji heteroskedastisitas, autokorelasi, regresi berganda, uji t, dan uji z. Dalam penelitian juga digunakan analisis sensitivitas untuk memastikan efek variasi dari perusahaan dan industri yang diteliti.

g. Konsistensi antara Masalah penelitian, Hipotesis, dan Analisis Data
Terjadi konsistensi antara masalah penelitian dan hipotesis yang diuji, dimana penelitian ini dilakukan untuk menguji hipotesis manajemen laba berdasarkan model ekspektasi perusahaan spesifik untuk memprediksi total akrual normal. Analisis data yang digunakan pada penelitian ini telah sesuai dengan masalah yang ingin diteliti dan hipotesis.

h. Konsistensi Hasil Pengujian dengan Simpulan
Terjadi konsistensi antara hasil pengujian dan simpulan. Dimana hasil pengujian dan simpulan sama-sama menjabarkan hasil dari hipotesis penelitian secara sistematik dan terstruktur.

i. Implikasi Kebijakan
Implikasi kebijakan pada penelitian ini adalah riset ini memberikan informasi bahwa manajer akan melakukan income decreasing selama periode investigasi ITC. Model ekspektasian dalam penelitian juga mempertimbangkan kondisi-kondisi ekonomi yang berdampak pada perusahaan. Penelitian selanjutnya dapat menggunakan ukuran atau proksi lainnya dari manajemen laba dan perusahaan yang dijadikan objek penelitian dapat dilakukan pada jenis industri lainnya.

Résultats (Anglais) 1:

Statistical TestsThis research uses a cross sectional analysis and descriptive statistics which consists of the heteroskedastisitas test, autocorrelation, multiple regression, t-test, z test and research was also used in the sensitivity analysis to ascertain the effects of a variety of companies and industries that are examined.g. consistency between research Problem, hypothesis, and Data analysisGoing consistency between research issues and the hypothesis being tested, where this study was conducted to test the hypothesis of profit management based on the company's specific expectations model to predict the total accrual normally. The analysis of the data used in this study were in accordance with the problem who wants to canvassed and hypothesis.h. Consistency with the test results SummaryGoing on consistency between the test results and conclusions. Where the test results and conclusions are similarly lays out the results of the research hypothesis systematically and structured.i. policy implicationsPolicy implications this research this research is providing information that managers will do income decreasing during the period of investigation of ITC. Model ekspektasian in research is also considering the economic conditions that have an impact on the company. Further research may use other proxy or measure of earnings management and the company that made the object of research can be done on other industry types.

Résultats (Anglais) 2:

Statistical Test
This study used a cross-sectional analysis and descriptive statistics comprising heteroskedastisitas test, autocorrelation, regression, t test, and the z test. In the study also used a sensitivity analysis to ascertain the effect of the variation of companies and industries studied.

G. Consistency between the research problem, hypothesis, and Data Analysis
There was consistency between research problems and hypotheses being tested, where the study was conducted to test the hypothesis of earnings management model based on the company's expectations specific to predict total normal accrual. Analysis of the data used in this study are in accordance with the problem to be observed and hypotheses.

H. Consistency with the Testing Results Conclusion
There was consistency between the test results and conclusions. Where the test results and conclusions are equally describe the results of the research hypotheses in a systematic and structured.

I. Policy Implications
The policy implication of this research is the research provides information that managers will do decreasing income during the investigation period ITC. The expected models in research is also considering the economic conditions that impact on the company. Further research can use the size or other proxy of earnings management and the company that made the object of research can be done in other industries.

Résultats (Anglais) 3:

宇治统计局penelitian ini使用分析截面丹杨由宇治统计局deskriptif达日heteroskedastisitas，autokorelasi，regresi berganda，宇治，宇治，penelitian丹Z也sensitivitas短语分析，memastikan efek variasi达日家丹杨diteliti工业。G. konsistensi安塔拉进程penelitian，hipotesis，dan Analisis Data也konsistensi安塔拉进程penelitian丹hipotesis杨diuji，dimana penelitian ini的事，menguji hipotesis manajemen腊八berdasarkan模型ekspektasi家spesifik，memprediksi总akrual正常。分析数据在penelitian阳digunakan INI，的，杨想diteliti丹hipotesis进程。H. konsistensi该pengujian，simpulan这也konsistensi安塔拉pengujian丹simpulan。这dimana pengujian丹simpulan Sama-Sama menjabarkan从达日hipotesis penelitian为sistematik丹terstruktur。I. Implikasi Kebijakanimplikasi kebijakan在penelitian这是riset ini将信息，manajer要作收入的减少在时间investigasi ITC。在模型ekspektasian penelitian也mempertimbangkan kondisi kondisi Ekonomi杨berdampak在家。penelitian以后，用舌或proksi等从manajemen腊八丹家阳成，该公司在penelitian Objek事等。