Analisis Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dengan Pendekatan Arus Kas Operasi

Kholifi, Muhammad and , Mujiyati, Dra., M.Si. (2018) Analisis Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dengan Pendekatan Arus Kas Operasi. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aim to analyses the influence of return on asset, leverage and company size to real earning management with the operation cash flow approach at manufacturing business which enlists in Indonesia Stock Exchange (BEI). This research use secondary data seen manufacturing business annual report which enlists in BEI period 2013-2015 with the purposive sampling method. Population and sample which used in this research is manufacturing business which enlists in BEI period 2013-2015 which amount to 180 company. Hypothesis tested in this research use analyzer doubled linear regression test. Result of research indicate that return on asset have influence to real earning management. While company size measure and leverage don't have influence to real earning management. Return on asset, leverage and company size by simultaneous have an effect on to real earning management. Result of examination of coefficient of determinacy (adjusted R2) indicating that return on asset, leverage and company size can explain variability.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Return on asset, leverage, company size and real earning management
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MUHAMMAD KHOLIFI
Date Deposited: 10 Apr 2018 07:09
Last Modified: 10 Apr 2018 07:09
URI: http://eprints.ums.ac.id/id/eprint/61655

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