Tanjung, Vindhi Moneta (2019) Relevansi Nilai Atas Praktik Manajemen Laba Pada Perbankan Di Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh manajemen laba terhadap relevansi nilai informasi akuntansi. Penelitian sebelumnya mengenai hubungan antara manajemen laba dan relevansi nilai informasi akuntansi menunjukkan bahwa manajemen laba menurunkan relevansi nilai informasi akuntansi. Pada penelitian ini menggunakan perusahaan perbankan sebagai sampel yang mengakibatkan perbedaan proksi manajemen laba. Proksi manajemen laba yang digunakan yaitu loan loss provision. Beberapa penelitian telah menggunakan loan loss provision untuk mendeteksi adanya manajemen laba pada perusahaan perbankan. Data yang digunakan untuk dilakukan pengujian yaitu harga saham dan laporan keuangan pada perusahaan perbankan yang terdaftar pada tahun 2015-2017 pada Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa laba dan nilai buku ekuitas bersifat relevan dalam mengukur nilai pasar perusahaan. Hasil penelitian lainnya menunjukkan bahwa manajemen laba menurunkan relevansi nilai buku ekuitas dan tidak menurunkan relevansi nilai laba.
English Abstract
The objective of this present research is to examine the effect of earnings management on the value relevance of accounting information. Previous studies examining the relationship between earnings management and value relevance of accounting information have shown that earnings management decrease the value relevance of accounting information. This study used banking companies as a samples, resulting in differences in earnings management proxies. The utilized profit management proxy is the loan loss provision. Several studies have used the loan loss provision to detect earnings management in banking companies. The data used for testing are stock prices and financial statements of banking companies listed on the Indonesia Stock Exchange in 2015-2017. The results of the present study showed that earnings and book value of equity are relevant in measuring firm market value. Results of other studies had shown that earnings management decreases the value relevance of book value of equity and does not decrease the value relevance of earnings
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/433/051907983 |
| Uncontrolled Keywords: | relevansi nilai laba dan nilai buku ekuitas, manajemen laba, loan loss provision, value relevance of earnings and book value of equity, earnings management, loan loss provisions. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 12 Oct 2020 08:21 |
| Last Modified: | 12 Oct 2020 08:21 |
| URI: | http://repository.ub.ac.id/id/eprint/174024 |
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