Prasetyo, Rizky Hanjar and , Dra. Nursiam, M.H., Ak., CA (2019) Analisis Pressure dan Rationalization dalam Perspektif Fraud Triangle terhadap Earnings Management (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
ABSTRACT This research was conducted to analyze the financial stability that is proxy by the percentage change in total assets (ACHANGE), external pressure with leverage proxy (LEV), financial targets with proxy (ROA), and rationalitazion the proxy with a ratio of TACC (Total Accrual) against earnings management that proxy with discretionary accruals (DA). The population used in this research is a company manufacturing sector which includes food and beverage listed in Indonesia stock exchange period 2014-2017. The sampling technique used purposive sampling to obtain 44 companies that met the criteria. The data analysis technique used is multiple linear regression analysis with SPSS version 24.. The results of this research show that simultaneously variable financial stability, external pressure, financial targets, and the rationalitazion effect on earnings management. Partially external pressure and rationalitazion effect significantly to earnings management. While financial stability and financial target does not have an effect on earnings management. Keywords: financial stability, external pressure, financial target, rationalitazion and earnings management.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | financial stability, external pressure, financial target, rationalitazion and earnings management |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RIZKY HANJAR PRASETYO |
| Date Deposited: | 16 May 2019 08:38 |
| Last Modified: | 16 May 2019 08:38 |
| URI: | http://eprints.ums.ac.id/id/eprint/73209 |
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