PENGARUH KUALITAS AKRUAL (MODEL DECHOW & DICHEV) TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE 2004 - 2010

AYUNINGTYAS, MEGAWATI YULFITRI (2013) PENGARUH KUALITAS AKRUAL (MODEL DECHOW & DICHEV) TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE 2004 - 2010. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The objective of this study is to examine the effect of accruals quality toward company performance for manufacturing companies in Indonesian Stock Exchange 2004-2010. The company's performance as the dependent variable in this study is measured using two indicators of the performance of the company's operations (ROAt+1) and market performance of companies (Tobin’s Q) and uses the size and leverage as a control variable. This study uses a purposive sampling method that retrieves all manufacturing companies in Indonesia Stock Exchange and with the result of 102 manufacturing company as a sample. The test the normality of data is done using the test Kolmogorof-Smirnov with the program spss 17 version for windows. The analysis hypothesis is using linear regression. The result of this study showed that accruals quality effect on the company's performance if it is measured using indicators ROAt+1, but the accruals quality does not effect the company's performance if measured using indicators Tobin’s Q. Keywords : Accruals Quality, ROAt+1, Tobin’s Q

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 20 Jun 2017 08:10
Last Modified: 20 Jun 2017 08:10
URI: http://eprints.perbanas.ac.id/id/eprint/1443

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