Widiastuti, Wahyu (2015) KONDISI KEUANGAN PERUSAHAAN DAN MANAJEMEN LABA: PENGUKURAN BERDASARKAN MANAJEMEN LABA TERINTEGRASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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KONDISI KEUANGAN PERUSAHAAN DAN MANAJEMEN LABA PENGUKURAN BERDASARKAN MANAJEMEN LABA TERINTEGRASI.pdf Restricted to Registered users only Download (6MB) |
Abstract
This study aims to investigate the effect of the company's financial condition on earnings management. Financial condition used is the ratio of debt (leverage), free cash flow, and financial distress according to research Selahudin et al. (2014). Earnings management is measured by integrated earnings management in this study. Retrieval of data in this study using purposive sampling method in nonfinancial and non banking companies listed on the Indonesia Stock Exchange (IDX) in the year 2009-2013. The samples of this study as many as 170 companies. The data were tested using multiple regression analysis. The results show that leverage has positive significant effect on the earnings management. While, free cash flow and financial distress that have negative significant effect on earnings management. Return on assets and the size of the company as control variables have positive effect on earnings management.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan meneliti pengaruh kondisi keuangan perusahaan terhadap manajemen laba. Kondisi keuangan perusahaan yang digunakan adalah rasio utang (leverage), free cash flow, dan financial distress sesuai dengan penelitian Selahudin et al. (2014). Manajemen laba diukur dengan manajemen laba terintegrasi dalam penelitian ini. Pengambilan data dalam penelitian ini menggunakan metode purposive sampling pada perusahaan non perbankan dan non keuangan yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2009-2013. Sampel penelitian ini sebanyak 170 perusahaan. Data penelitian diuji menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa leverage berpengaruh signifikan positif terhadap manajemen laba. Sedangkan, variabel free cash flow, dan financial distress berpengaruh signifikan negatif terhadap manajemen laba. Return on assets dan ukuran perusahaan sebagai variabel kontrol berpengaruh positif terhadap manajemen laba. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 30 Sep 2021 01:37 | |||||||||
| Last Modified: | 30 Sep 2021 01:37 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/1759 |
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