PENGARUH MANAJEMEN LABA TERHADAP FINANCIAL LEVERAGE DAN DEBT RATING PADA PERUSAHAAN YANG TERDAFTAR DI BEI

RIZQIANA, ELOK WAHYU (2008) PENGARUH MANAJEMEN LABA TERHADAP FINANCIAL LEVERAGE DAN DEBT RATING PADA PERUSAHAAN YANG TERDAFTAR DI BEI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research titled “Influence of Profit Management to Financial Leverage and Debt Rating” to the company which listed in Indonesia Stock Exchange. The research was secondary research since the data taken using financial report and data from PEFINDO which was taken by the writer in Indonesia Stock Exchange Corner in University of Muhammadiyah Malang. The research aimed to: 1. Analyzed the profit management influence to financial leverage at companies listed in Indonesia Stock Exchange. 2. Analyzed the influence of profit management to debt rating of companies listed in Indonesian Stock Exchange. 3. Analyzed the influence of profit management to financial leverage and debt rating at companies listed in Indonesian Stock Exchange. Analytical tool used was Classical Assumption test, multiple regressions, hypothesis test; in general significant test was a hypothesis according to the sample equation using statistic test. The result found by the writer in the research found that there was profit management influence of financial leverage which was seen from the hypothesis test. There found that probability result showed by sig value 0,017 < 0,05. Besides, there found that there were significant result between profit management to debt rating, it could be seen from probability value which showed by sig value 0,022 < 0,05. it was caused by operational leverage which was one of push factor of profit average while debt rating stated by rating institution in Indonesia has huge influence to the investor’s, obligator’s, creditor’s decision to do investment or giving debt to a company.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 12 Jun 2012 07:08
Last Modified: 12 Jun 2012 07:08
URI: http://eprints.umm.ac.id/id/eprint/7378

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