Alat analisis yang digunakanPenelit

Alat analisis yang digunakan
Penelitian ini menggunakan uji statistik deskriptif untuk menguji perbedaan antara akrual saat dan sebelum tahun adalah karena semata-mata perubahan akrual diskresioner dan akrual nondiskresioner diasumsikan konstan dari periode ke periode. Model ekspektasi digunakan untuk total akrual dan untuk mengontrol perubahan dalam kondisi ekonomi perusahaan. Analisis cross sectional digunakan untuk mengelompokkan perusahaan ke dalam kelompok industri sehingga dapat menganalisis akrual diskresioner. Selain itu juga dilakukan uji heteroskedastisitas, autokorelasi, regresi berganda, uji t, uji z.

Résultats (Anglais) 1:

Analysis tools are usedThis research uses descriptive statistical tests to test the difference between the accrual time and before the year was solely due to the change in accrual accrual and diskresioner nondiskresioner it is assumed constant from period to period. Expectations models used for the total accrual and to control the change in economic conditions of the company. Cross sectional analysis is used to classify companies into industry groups so that they can analyze the accrual diskresioner. It also conducted a test of heteroskedastisitas, autocorrelation, multiple regression, t-test, z test.

Résultats (Anglais) 2:

Analyzer used
this research using descriptive statistical test to test the difference between the current and prior year accruals was due solely changes in discretionary accruals and accrual nondiskresioner assumed to be constant from period to period. The model used for the total accrual expectations and to control the change in economic conditions of the company. Cross sectional analysis is used to classify companies into groups so that the industry can analyze discretionary accruals. It also conducted a test of heteroscedasticity, autocorrelation, regression, t test, z test.

Résultats (Anglais) 3:

阳digunakan科分析penelitian ini使用宇治统计局deskriptif，menguji perbedaan安塔拉akrual SAAT丹是因为在年semata玛塔通知akrual diskresioner丹akrual nondiskresioner diasumsikan康斯坦达日期可期。模型ekspektasi短语，总akrual丹，mengontrol通知在kondisi Ekonomi家。分析横截面的短语，mengelompokkan家客，就kelompok产业，现状akrual diskresioner。此外，宇治heteroskedastisitas ITU的事，autokorelasi，regresi berganda，宇治、宇治Z。