ANALISIS PENGARUH FINANCIAL LEVERAGE DAN DEBT RATING TERHADAP MANAJEMEN LABA PADA BANK YANG LISTING DI BURSA EFEK JAKARTA

SUFIANTORO, ARIF (2007) ANALISIS PENGARUH FINANCIAL LEVERAGE DAN DEBT RATING TERHADAP MANAJEMEN LABA PADA BANK YANG LISTING DI BURSA EFEK JAKARTA. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_PENGARUH_FINANCIAL_LEVERAGE_DAN_DEBT_RATING_TERHADAP_MANAJEMEN_LABA_PADA_BANK_YANG_LISTING_DI_BURSA_EFEK_JAKARTA.pdf

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Abstract

This research entitled Effect of Financial Leverage and Debt Ratings On Earnings Management in Banks listing in the Jakarta Stock Exchange, the research included in this type of secondary research because the data taken in this study uses financial statement and also data from Outlook (Perating Securities Indonesia) is obtained by Researchers at the Corner JSE FE University of Malang. The objective expected by the researchers in this are: (1). To mengalisis how the influence of financial leverage on earnings management, (2). Effect of the Debt Rating to profit management. (3). And where the most influential variables on earnings management of the two variables Independent. The hypothesis is developed in this study by researchers are: H1: Leverage ratio effect on Earnings Management. This is intended to determine the effect financial leverage on earnings management by the bank management that listing on the JSE. The second hypothesis is as follows: H2: Debt ratings affect earnings management. This hypothesis was intended by the researchers to determine the effect on earnings management Debt Rating The analytical tool used in this research is using the Mann-Whitney analysis without counting the normality of data, because data obtained by penelti some data are ordinal data. The results found by researchers in his research found that no significant Financial Leverage is indicated by the value Asymp. Sig (2-tailed), the value of (0.439)> 0.05 and for variable Debt Rating investigators also found no significant effect on the value to the researcher that is Sig (2-tailed) of (0.878)> 0.05 . This shows that in this study, researchers found no significant influence of both the Independent variebel between Financial Leverage and Debt Ratings of earnings management by the bank management that listing on the JSE. Should banks be more careful in managing earnings if known by the investor or the Management kriditor will memebahayakan bank itself especially if known by the regulatory body that is Bank Indonesia, investors should be cautious in making decisions in investing.

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: 23 Jun 2012 03:47
Last Modified: 23 Jun 2012 03:47
URI: http://eprints.umm.ac.id/id/eprint/9194

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