Simpulan Hasil PenelitianHasil pada

Simpulan Hasil Penelitian
Hasil pada riset ini mendukung hipotesis manajemen laba dimana manajer melakukan income-decreasing accruals selama import relief investigations. Pengujian hipotesis manajemen laba berdasarkan pada model ekspektasi perusahaan spesifik untuk memprediksi total akrual normal. Model ini memungkinkan untuk dilakukan perubahan akrual nondiskresioner yang disebabkan karena kondisi ekonomi. ITC dapat mengambil manfaat dengan memperhatikan bukti yang diberikan di sini bahwa manajer tampaknya membuat pendapatan penurunan akrual selama periode import relief investigations.

Résultats (Anglais) 1:

A Summary Of Research ResultsThe results of this research supports the hypothesis of profit management where managers do income-decreasing accruals for import relief investigations. Hypothesis testing of profit management based on the company's specific expectations model to predict the total accrual normally. This model allows to do change the accrual nondiskresioner caused by economic conditions. ITC may benefit by considering the evidence given here that the Manager seems to make the revenue decrease in accrued during the period of import relief investigations.

Résultats (Anglais) 2:

Conclusions Results
The results in this study support the hypothesis of earnings management in which managers undertake income-decreasing accruals for import relief investigations. Earnings management hypothesis testing based on specific company expectations models to predict total normal accrual. This model allows to do nondiskresioner accrual changes caused by economic conditions. ITC may benefit by taking into account the evidence presented here that the manager seems to create a revenue decline in accrued during the period of import relief investigations.

Résultats (Anglais) 3:

这penelitian simpulan这篇riset INI mendukung hipotesis manajemen腊八dimana manajer与收入减少应计费用在进口救济调查。Pengujian hipotesis manajemen腊八berdasarkan在模型ekspektasi家spesifik，memprediksi总akrual正常。这一模型，在通知akrual nondiskresioner杨disebabkan因为kondisi Ekonomi。ITC可以拿manfaat，memperhatikan bukti阳上这儿是一manajer tampaknya pendapatan penurunan akrual直到periode进口救济调查。