ANALISIS PENGARUH FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Hani’ah, Yhuratul (2008) ANALISIS PENGARUH FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was a descriptive study titled “ Analyst Influence of Financial Leverage and Profitability to the earning management at companies Listed at Indonesian Stock Exchange (IDX)” The research aimed to find out the simultant influence of financial leverage and profitability to the earning management. To find out parcial influence of financial leverage and profitability to the earning management. In this research, the writer took two hypotesis. They were : profitability and financial leverage influence earning management simutantly, profitability and financial leverage influence earning management parsially and liquidity infuenced more to dividen policy. Analytical tool used to find out the influence of financial leverage ans profitability to earning management were by measure earning management (discresionery accrual), financial leverage (debt rasio) dan profitabilitas (profit margin) than using double linier regression. Each variables measured using cash ratio to find out organization liquidity level, leverage used debt to total active, and dividen policy by dividen payout ratio. For hypothesis test there used simultaneous test (F) and partial test. Simutaneous equatio showed that financial leverage and profitability has significant influence to earning management, in this research, F count was 1.500 with significance 0.025 smaller than 5%. According to the partial hypotesis test result, financial leverage and profitabiity has significant infuence to earning management. From two independent variable, financial leverage more influence to the earning management. According to above conclusion, the writer could imply that it would be better that the organization paid attention to the financial leverage and profitabiity to the earning management

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 07 May 2012 06:58
Last Modified: 07 May 2012 06:58
URI: http://eprints.umm.ac.id/id/eprint/4529

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