PENGARUH RETURN ON ASSET (ROA), LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI

Hermita, Novriana (2010) PENGARUH RETURN ON ASSET (ROA), LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research entitled Effect of Return On Assets (ROA), Leverage and Ownership Structure on Earnings Management. The purpose of this study among others to know how to Return On Assets (ROA), leverage and ownership structure and earnings management in manufacturing companies in Indonesia and how the influence of these variables on earnings management. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies based on the Indonesian Capital Market Directory 2008 was 154 companies. The sampling method used was purposive sampling. Earnings management in this study calculated using the calculation model of discretionary accruals. Tests of research hypotheses using multiple linear regression test with α = 5%. Based on the results of data analysis, the statistical test results stating that earnings management is not simultaneously affected by the ROA, Leverage and Ownership Structure. These results can be seen from the value F value < F table, the first hypothesis is not accepted/rejected, and among the variables investigated, turned out to ROA is the most influential variable to earnings management. The result is shown by the regression coefficient and significant largest t > 0.5 is thus the second hypothesis is accepted.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economic > Department of Management
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 19 Apr 2012 02:55
Last Modified: 19 Apr 2012 02:55
URI: http://eprints.umm.ac.id/id/eprint/2417

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