CHAPTER V CONCLUSION AND SUGGESTION
5.1 Conclusion
From research analysis and discussion which has been elaborated before and based on data obtained from research as which has been discussed in this thesis, the
conclusion is based on the regression test, hypothesis test rejects Ha 0.7570.05. Means Real Activities Manipulation has no influence on Accrual-Based Earnings
Management.
5.2 Suggestion
Based on conclusions explained before and research findings, hence submitted suggestions as follows.
1. Researcher suggests next researcher to expand the sample where the sample is
not limited at manufacturing companies but also expanding the sample all of
companies that listed in Indonesia Stock Exchange.
2. Researcher recommend next researcher to use more variables to find out the
influence on Accrual-Based Earnings Management and a range of data time
series so it can explain the overall effects in earnings management.
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