ZAKY, AHMAD (2013) INDIKASI MANAJEMEN LABA PADA LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2006-2011. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The impact of global crisis occurred in 2008 in very influential in the business community in Indonesia. This study classifies the sample into two groups of listed companies, namely : group of companies that suffered loesses in a row during 2006-2011 and the group of companies that earn profits in a row during 2006-2011. This study consists of 5 companies loss and 55 companies profit with 5 years of observation, so the total sample was 300. This study aims to fin answers to wheter there are indications of earning management elements in the financial statements of manufacture companies in BEI and wheter indications of earning management elements in the financial statement of manufacture companies in BEI that earn profit in a row during the 2006-2011 is bigger than manufactur companies in BEI that suffered losses in a row during the 2006-2011. As a proxy indication of earnings management is to calculate the discretionary accruals and find the average discretionary accruals of each group company. This study tested using one sample kolmogorov-smirnov test and as well as non parametric test of Mann Whitney-U test., based on one sampel kolmogorov-smirnov tes is known that the data are not normally distributed, so that further testing using the Mann Whitney-U test. Based on Mann Whitney-U test is known that there are indications of earning management elements for manufacture companies that earn profit significantly greater than manufacture companies that suffered losses. Keywords: Earning Management, Financial Statements, Discretionary Accruals.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 20 Jun 2017 04:30 |
| Last Modified: | 20 Jun 2017 05:41 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1407 |
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