ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ARIF, FACHRUDIN (2013) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN"Veteran" YOGYAKARTA.

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    Abstract

    Earnings Management This research has a purposes to provide empirical evidence about factors that can influence toward earnings management at manufacturing companies. The factor which is used in this research consist of current industry relative performance, Future industry relative performance, debt to equity ratio, Return on assets and scope business for independent variable, and Earnings Management for dependent variable, the sample consist of 68 manufacture company. The statistics method used to test on the research hypothesis is linear regression and the result show to prove that hypothesis as a whole which include in this research is accepted with significant 0,001 for current industry relative performance, 0,003 for future industry relative performance, and 0,000 for ROA (return on assets). So, that can be concluded that model of regression on the ratio is fit a can be used to see it’s influence towards earning management. Keywords: Earnings Management, Current industry relative performance, Future Industry relative Performance, Debt to Equity Ratio, Return On Assets, scope business.

    Item Type: Thesis (Other)
    Subjects: 600 Teknologi
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Eko Yuli Wahyuningsih
    Date Deposited: 20 Dec 2013 09:55
    Last Modified: 20 Dec 2013 09:55
    URI: http://repository.upnyk.ac.id/id/eprint/7760

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