HANDOKO, REFFI RIZWAN (2015) PENGARUH DIVERSIFIKASI OPERASI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitianini bertujuan mengetahui pengaruh diversifikasi operasi terhadap
manajemen laba. Populasi dalam penelitian ini adalah semua perusahaan
manufaktur yang terdaftar di Bursa EfekIndonesia tahun 2011-2013. Sampel
diambil dengan menggunakan metode purposive sampling dan data yang
diperoleh sebesar 231 observasi. Teknik analisis data yang digunakan dalam
penelitian ini adalah statistic deskriptif, uji normalitas, koefisien determinasi R
2
,
uji statistik fisher (F), uji persamaan regresi linier sederhana, dan uji koefisien
regresi (uji t). Hasil penelitian ini menunjukkan bahwa diversifikasi operasi
berpengaruh terhadap discretionary accruals (DA), abnormal production costs
(PROD), abnormal cash flow from operating (CFO) dan abnormal discretionary
expenses (DISXEP).
Kata kunci: diversifikasi operasi, discretionary accruals (DA), abnormal
production costs (PROD), abnormal cash flow from
operating(CFO), abnormal discretionary expenses (DISXEP).
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ABSTRACT
This study aims to determine the effect of diversification on earnings
management operations. The population in this study are all companies listed in
Indonesia Stock Exchange (BEI) in 2011-2013. Samples were taken by using
purposive sampling method and the data were obtained for 231 observations.
Data analysis techniques used in this research is descriptive statistics, normality
test, the coefficient of determination R
2
, fisher statistical test (F), test a simple
linear regression equation, and the regression coefficient test (t test). The results
of this study indicate that the positive effect on the operating diversification to
discretionary accruals (DA) and the abnormal production costs (PROD) but
negative effect on cash flow from operating abnormally (CFO) and abnormal
discretionary expenses (DISXEP).
Keywords: diversification of operations, discretionary accruals (DA), abnormal
production costs (PROD), abnormal cash flow from operating
(CFO),abnormal discretionary expenses (DISXEP).
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 21 Sep 2016 02:32 |
| Last Modified: | 21 Sep 2016 02:32 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6537 |
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