Fachrudin, Arif (2013) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN 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) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Bugel Suryanta |
| Date Deposited: | 19 Jul 2016 03:41 |
| Last Modified: | 19 Jul 2016 03:52 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4827 |
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