Nabilah, Afifah (2017) Pengaruh Hasil Prediksi Financial Distress Perusahaan Terhadap Praktik Manajemen Laba. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari hasil prediksi financial distress perusahaan terhadap praktik manajemen laba. Variabel manajemen laba dibagi menjadi short term discretionary accrual dan long term discretionary accrual, dan pada penelitian ini juga ditambahkan variabel kontrol yaitu leverage, size, kualitas audit, kepemilikan saham, growth. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah seluruh perusahaan yang bergerak di sektor manufaktur dan terdaftar di Bursa Efek Indonesia pada periode 2013-2015. Sampel ditentukan berdasarkan metode purposive sampling, sehingga diperoleh sampel sebanyak 318 perusahaan. Penelitian dilakukan dengan menggunakan analisis regresi linier berganda menggunakan software SPSS 21. Hasil dari penelitian ini menunjukkan bahwa tidak ada pengaruh yang signifikan atas prediksi financial distress terhadap manajemen laba baik short term discretionary accrual maupun long term discretionary accrual. Sementara itu variabel kontrol size, kepemilikan saham dan growth berpengaruh signifikan terhadap short term discretionary accrual dan long term discretionary accrual.
English Abstract
This research aims to identify the influence of financial distress prediction on earnings management. The earnings management is measured by short-term discretionary accrual and long-term discretionary accrual. This quantitative study also employs such controlling variables such as leverage, size, audit quality, ownership structure and growth. The population is the business entity enganged in the manufacturing sectors listed in Indonesia Stock Exchange during the period of 2013-2015, and a total of 318 companies are purposively selected as the research samples. The data are analyzed by multiple linear regressions using SPSS 21. The results of the study indicate that financial distress prediction has no significant effect on earning management for either short-term or long-term discretionary accrual; In contrast, some controlling variables like size, ownership structure and growth have significant effect on both accruals.
Item Type: | Thesis (Sarjana) |
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Identification Number: | SKR/FE/2017/474/051708948 |
Uncontrolled Keywords: | Financial Distress, Manajemen Laba, Short Term Discretionary Accrual, Long Term Discretionary Accrual |
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: | 02 Oct 2017 02:53 |
Last Modified: | 16 Sep 2020 17:42 |
URI: | http://repository.ub.ac.id/id/eprint/3034 |
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