SYAFITRI, TUTITAH (2020) DETERMINAN MANAJEMEN LABA RIIL. S1 thesis, Universitas Negeri Jakarta.
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Abstract
TUTITAH SYAFITRI. Determinants of Real Earnings Management. Faculty of Economic, Universitas Negeri Jakarta. 2020. The Purpose of this research is to analyze the influence of financial leverage, profitability, investment opportunity set, and managerial ownership on real earnings management with objects of manufacturing sector listed in Indonesia Stock Exchange (IDX) period 2016 – 2018. This study uses secondary data collected with documentation techniques in the form of annual and financial reports of 38 sample companies listed on the Indonesia Stock Exchange in 2016 - 2018 with a total of 114 observations. The data of this study were analyzed by multiple linear regression analysis using Eviews 10. The dependent variable of this study was real earnings management measured by the regression results of the comprehensive value of abnormal operating cash flows, abnormal production costs, and abnormal discretionary costs. The independent variable is financial leverage measured by a debt-to-equity ratio; profitability is measured by the ratio of return on assets; investment opportunity set is measured by market-to-book equity ratio; and managerial ownership. The result of multiple linear regression analysis shows that profitability and investment opportunity set have significantly negative affect on real earnings management. The level of profitability and growth prospects measured by the investment opportunity set can be the indicators to manager on real earnings management decisions and also can be important consideration to the investor on investment desicions. Keywords: Financial Leverage, Investment Opportunity Set, Managerial Ownership, Real Earnings Management, Profitability, Manufacturing Sector.
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I : Dr. Etty Gurendrawati, M.Si., Ak. Pembimbing II: Dwi Handarini, S.Pd., M.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 05:26 |
| Last Modified: | 30 Sep 2020 05:26 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/9279 |
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