Pengaruh Earnings Power, Laba Rugi Selisih Kurs Pada Kewajiban Jangka Panjang Dan Laba Operasi Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)

Pamungkas, Tito Hari and , Noer Sasongko, SE, M.Si, Ak (2018) Pengaruh Earnings Power, Laba Rugi Selisih Kurs Pada Kewajiban Jangka Panjang Dan Laba Operasi Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the influence of foreign exchange gain or loss on long-term liabilities, foreign exchange gain or loss on operating income, and earnings power towards practice of earnings management. This research is a quantitative. The population of this research is the company that listed in Indonesia Stock Exchange during 2013-2016, sample of this research is 268 company. Method used in this research is multiple linear regression. The results showed that foreign exchange gain or loss on long-term liabilities, foreign exchange gain or loss on operating income, and earnings power affected towards practice of earnings management. Keywords:long-term liabilities, operating income, earnings power, earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	kewajiban jangka panjang, laba operasi, earnings power, manajemen laba.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TITO HARI PAMUNGKAS
Date Deposited:	12 Apr 2018 07:42
Last Modified:	12 Apr 2018 07:42
URI:	http://eprints.ums.ac.id/id/eprint/62092

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