AMALIA, RIZQI (2020) PENGARUH OVERVALUED EQUITY, ARUS KAS OPERASI, DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Negeri Jakarta.
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Abstract
RIZQI AMALIA. The Effect of Overvalued Equity, Cash Flow from Operating, and Return On Assets (ROA) On Earnings Management. Thesis, Jakarta: Faculty of Economics, Universitas Negeri Jakarta, 2020. The purpose of this study is to examine the effect of overvalued equity, cash flow from operating, and Return On Assets on earnings management. The population in this study are manufacturing companies listed in Indonesia Stock Exchange with the 2016-2018 observation period. This study uses secondary data that was obtained from annual report. Sample selection technique that used in this study is purposive sampling and 97 companies were obtained with a total of 274 observations. Earnings management as the dependent variable in this study was measured using discretionary accruals with Modified Jones Model. Meanwhile, the independent variables are overvalued equity that measured with Price to Earnings Ratio (PER) and be marked by dummy variable, cash flow from operating that measured by dividing the cash flow from operating activities with total assets, and Return On Assets (ROA) that measured by dividing earnings before tax with total assets. The effect and relationship of these four variables were tested by using multiple linear regression analysis on EViews 10 software. This research shows that overvalued equity and Return On Assets (ROA) have a positive and significant effect on earnings management, while cash flow from operating has a negative and significant effect on earnings management. Keywords: Earnings Management, Overvalued Equity, Cash Flow From Operating, Return On Assets.
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I : Dr. I Gusti Ketut Agung Ulupui, SE, M.Si, Ak, CA Pembimbing II: Hafifah Nasution, S.E., M.S.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 30 Sep 2020 04:45 |
| Last Modified: | 30 Sep 2020 04:45 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/9270 |
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