Alamudy, HadijahOemar (2015) Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur Di BEI Periode 2011-2012). Sarjana thesis, Universitas Brawijaya.
Abstract
Praktik earning management dipengaruhi oleh konflik antara kepentingan manajemen dan pemilik perusahan yang timbul karena setiap pihak berupaya untuk mencapai tingkat kemakmuran yang di inginkannya. Penerapan penilaian kinerja perusahaan sangat perlu dilakukan untuk mengetahui prestasi dan kinerja perusahaan yang berguna untuk kepentingan para pemegang saham maupun bagi manajemen perusahaan. Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba terhadap kinerja keuangan perusahaan (Indeks MVA). Penelitian ini merupakan archival research dengan melakukan hipotesis testing. Populasi penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode pengamatan penelitian dilakukan dari tahun 2011- 2012. Pengambilan sampel pada penelitian ini dilakukan secara purposive sampling, dengan jumlah sampel yang diambil sebanyak 35 perusahaan. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara manajemen laba dengan kinerja keuangan perusahaan (Indeks MVA). Yang artinya apabila perusahaan menerapkan manajemen laba, hal tersebut akan meningkatkan kinerja keuangan.
English Abstract
Earnings management practices influenced by a conflict between the interests of management and the company’s owners arising from each parties attempting to achieve the desired level of prosperity. Application of the companys performance appraisal is very necessary to know the achievements and performance of the company that is useful to the interests of shareholders and the management of company. The purpose of this study was to test the effect of earnings management on the financial performance of a company (Index MVA). This research is an archival research by performing hypothesis testing. The study population was the entire sector companies listed on the Indonesian Stock Exchange (ISE). Observation period of the study conducted from 2011-2012. The retrieval of samples in this study was conducted by purposive sampling, the number of samples taken as many as 35 companies. The results show that there is positive and significant correlation between earnings management with the companys financial performance (Index MVA). Which means that if the company implements earnings management, it will improve financial performance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/388/051504673 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 07 Jul 2015 13:03 |
| Last Modified: | 01 Nov 2021 04:00 |
| URI: | http://repository.ub.ac.id/id/eprint/107982 |
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