Wijayana, Satria Bagus (2020) Manajemen Laba Di Rumah Sakit. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk meneliti manajemen laba di rumah sakit dan faktor-faktor yang memengaruhinya, yakni ukuran rumah sakit, use of debt, profitabilitas, likuiditas aset, efisiensi operasi, dan biaya tenaga kerja. Objek penelitian ini adalah Rumah Sakit yang terdaftar di Bursa Efek Indonesia. Data yang dipergunakan adalah laporan keuangan dari 5 rumah sakit selama 6 periode akuntansi. Analisis data dilakukan dengan menggunakan metode Regresi Linear Berganda dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa ukuran, profitabilitas, likuiditas aset, efisiensi operasi, dan biaya tenaga kerja tidak berpengaruh signifikan terhadap manajemen laba di rumah sakit.
English Abstract
This study examines hospitals’ earnings management and its influencing factors including the size of the hospital, use of debt, profitability, asset liquidity, operating efficiency, and labor cost. The objects of this study are hospitals listed in Indonesia Stock Exchange. The data are gathered from the financial reports of 5 hospitals in 6 accounting periods, and analyzed through Multiple Linear Regression utilizing SPSS software. The result of the study indicates that the size of the hospital, profitability, asset liquidity, operating efficiency, and labor cost does not influence the earnings management in hospitals significantly
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020465 |
| Uncontrolled Keywords: | Manajemen laba, rumah sakit, ukuran rumah sakit, use of debt, profitabilitas, likuiditas aset, efisiensi operasi, biaya tenaga kerja, regresi linear berganda., Earnings management, hospitals, size of the hospital, use of debt, profitability, asset liquidity, operating efficiency, labor cost, multiple linear regression |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Nov 2021 00:55 |
| Last Modified: | 12 Apr 2023 02:35 |
| URI: | http://repository.ub.ac.id/id/eprint/186428 |
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Text (DALAM MASA EMBARGO)
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