HUBUNGAN ANTARA MANAJEMEN LABA DENGAN BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010

HIDAYAT, DICKY (2012) HUBUNGAN ANTARA MANAJEMEN LABA DENGAN BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010. S1 thesis, Universitas Negeri Jakarta.

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Abstract

DICKY HIDAYAT. Relationship between Earning Management and Cost of Equity Capital on Manufacturing Company in Indonesian Stock Exchange periode 2010. Thesis. Jakarta. Study Program of Economic Education, Concentration in Accounting Education, Departement of Economic and Administration, Universitas Negeri jakarta. Juli 2012. This research is done for knowing for the relationship between Earning Management and Cost of Equity Capital on manufacturing companies in Indonesian Stock Exchange period 2012. The method that used in this research is survey with correlational approach. The data is gained from financial statements of manufacturing companies in 2012. The sampling technique was used is simple random sampling. The attainable population in this research are 65 companies and the sample that used based on Isaac and Michael’s table are 55 companies. The data analysis technique was started with creating equation of simple linier regression and the result is Y = 0,1 + 3,08X. Based on that equation, is done the normality test of Liliefors and result Lhitung < Ltabel (0,08049 < 0,11947), so the data distribution is normal. Then, linierity test result Fh < Ft (0,14 < 8,58), it means that the regression model is linier. Significancy test result Fh > Ft (5,13> 4,02 ), it means that the regression model is siginficant. The product moment test (Pearson Correlation) result r = 0,607. It means that there is a positive and strong relationship between earnings management and cost of equity capital on manufacturing companies are listed in Indonesian Stock Exchange period 2012. Then, the coeficient of pearson correlation is used to calculated the T-test result thitung > ttabel, yaitu 5,57 > 2,0040. It means that the relationship between earningsmanagement and cost of equity capital is significant. Based on the coeficient of pearson correlation, result the determination coeficient is means that earningmanagement deduct for cost of equity capital is 36,88%. The result of this research means that the positive relationship between earnings management and cost of equity capital on manufacturing companies in Indonesian Stock Exchange in period 2012. Based on the result, the researcher suggest the company must be abble to deciding for the good earning management policy.

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