HARNANTO, YAN DWI (2011) PENGARUH SIZE DAN RASIO PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
This study aims to examine the empirical influence of size and the profitability of
a firm on the earning management. The proxies of profitability used in this study are the
Net Profit Margin, Operating Profit Margin, Gross Profit Margin and the Return on
Asset. Based on the theoretical concept and the previous study, the profitability of a firm
provide additional information about the firm’s earning that a manager would use
several methods and concept in accounting to put the earning information up to the
desired level. And by then, it would affect the profitability which shown in the several
proxies above.
This study determine the earning management of a firm using the Eckel’s Index
which previously used by another study about earning management. It also use the binary
logistic regression to find the statistical value by which the output of the index classified
in two categories, 1 for the firms which tends to involve in earning management and 0 for
the reverse. By the purposive sampling to meet the expected criteria, it found 40
manufacturing company in the ICMD and so 160 companies which fit the qualification
through the observation period, 2006-2009.
The result of this study provide the consistency on its hypothesis, that the size,
NPM, OPM, GPM and ROA were individually and simultaneously shown the significant
influence through the earning management of the observed firms.
Keywords : Size, NPM, OPM, GPM, ROA, Earning Management, Manufacturing
Firms.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Size, NPM, OPM, GPM, ROA, Earning Management, Manufacturing Firms. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | Eko Yuli |
| Date Deposited: | 30 Jan 2017 02:21 |
| Last Modified: | 12 Dec 2023 03:05 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/11173 |
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