Listifah, Siti (2007) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ. Other thesis, University of Muhammadiyah Malang.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ.pdf
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This research is explanatory with the title "Analysis of Influential Factors on Earnings Management in Manufacturing Companies Listed on the JSE." The purpose of this study is to analyze the influence factors of leverage ratios, profitability ratios (ROA), auditor reputation, and the magnitude of the company against earnings management at the company's food and baverage, and know the dominant influence among the factors of leverage ratios, profitability ratios (ROA), auditor reputation, and magnitude of earnings management firms in the food company and baverage. The population of this study are all manufacturing companies listed on the Jakarta Stock Exchange. The number of manufacturing companies based on Indonesian Capital Market Directory 2003 was 158 companies. Selection of the population is taken from publicly traded companies listed on the Jakarta Stock Exchange. The sample used in this study were food and beverage companies that have a certain criteria. The sampling method used was purposive sampling. The analytical tool used is multiple linear regression with the hypothesis test used was the F test and t test Based on the analysis of data, simultaneously or jointly variable leverage ratio, profitability ratio (ROA), auditor reputation, and firm size significantly influences (earnings management) discretionary accruals that can be shown with the value Fcount> Ftable (2506> 2. 49), then Ho is rejected and Ha accepted. While based on t test results showed that the four variables tested only two variables that have a significant effect on earnings management that leverage ratios and profitability ratios (ROA). But of the two variables that have the greatest degree of regression coefficient is the ratio of leverage that can be shown with a value of -0.161. The results of this study also concluded that the only leverage ratio has a dominant influence on earnings management. So the study showed that the hypothesis be accepted.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Zainul Afandi|
|Date Deposited:||20 Jun 2012 05:28|
|Last Modified:||20 Jun 2012 05:28|
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