ANALISIS PENGARUH FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI

PRAHISTI, RISKA (2010) ANALISIS PENGARUH FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI. Other thesis, University of Muhammadiyah Malang.

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Abstract

One measure that can be used for the assessment of a company's financial performance is through the calculation and evaluation of financial ratios. The main attraction for the company owners or shareholders in a company is the ratio of profitability and financial leverage. which shows up as far as fixed-income securities (debt and preferred stock) is used as the company's capital structure. The purpose of this study is to determine how much influence the variables bound financial leverage and profitability of earnings management and the variables which have the strongest effect (dominant) to profit management. This research is an empirical research study on 4 of 6 companies Telecommunication companies listed on the Stock Exchange for four years covering the period 2005-2008. Analysis tools used in this research is using descriptive statistical analysis, the classical assumption test, multiple linear analysis and F test and t test. Based on the results of multiple linear regression analysis can be seen that there is no significant influence of financial leverage and profitability of earnings management in Telecommunication Companies listed on Stock Exchange. As shown in the table the results of multiple regression analysis (ANOVA), obtained by calculating the F value for significance level of 0.790 with a mean of 0.474 Ho accepted meaning of variables simultaneously leverage and profitability ratios do not significantly affect earnings management. As for the partial test the financial leverage ratio (DR) has a calculated t value for significance level of 0.291 to 0.776 for. Ho thus failed to be accepted and Ha is rejected. Likewise with the profitability ratio (PM) which has a negative t count in the amount of -1.213 with a significance level of 0.247. Financial leverage has a more dominant influence on earnings management in Telecommunication Companies listed on Stock Exchange. Because of the positive value even though no significant effect on the earnings management compared to 0.291 for the profitability ratio (PM) who is negative in the amount of - 1, 213.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 May 2012 07:18
Last Modified: 16 May 2012 07:18
URI: http://eprints.umm.ac.id/id/eprint/5470

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