Proceedings of the International Conference on Business and Management Research (ICBMR 2017)

The Effect of Business Strategy on Manipulation of Real Activities

Authors
Eva Herianti, Amor Marundha
Corresponding Author
Eva Herianti
Available Online November 2017.
DOI
10.2991/icbmr-17.2017.3How to use a DOI?
Keywords
Low Cost Strategy, Differentiation, Manifest Activity
Abstract

This study aimed to examine the effect of low cost strategy and differentiation strategy on the manipulation of real activity. Sample selection was done by using purposive sampling at manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period of 2012-2016 with analysis period 2014-2016 and get final sample that consist of 358 observations. The research findings show that the low-cost strategy did not significantly affect the manipulation of real activity, while the differentiation strategy negatively and significantly affected the manipulation of real activity.

Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the International Conference on Business and Management Research (ICBMR 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2017
ISBN
978-94-6252-431-6
ISSN
2352-5428
DOI
10.2991/icbmr-17.2017.3How to use a DOI?
Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Eva Herianti
AU  - Amor Marundha
PY  - 2017/11
DA  - 2017/11
TI  - The Effect of Business Strategy on Manipulation of Real Activities
BT  - Proceedings of the International Conference on Business and Management Research (ICBMR 2017)
PB  - Atlantis Press
SP  - 27
EP  - 37
SN  - 2352-5428
UR  - https://doi.org/10.2991/icbmr-17.2017.3
DO  - 10.2991/icbmr-17.2017.3
ID  - Herianti2017/11
ER  -