SUKMAWATI, FITRIA (2016) DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014). Undergraduate thesis, STIE PERBANAS SURABAYA.
|
Text
ARTIKEL ILMIAH.pdf Download (606kB) | Preview |
|
|
Text
COVER.pdf Download (854kB) | Preview |
|
|
Text
BAB I.pdf Download (271kB) | Preview |
|
|
Text
BAB II.pdf Download (390kB) | Preview |
|
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
BAB III.pdf Restricted to Registered users only Download (364kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (336kB) |
|
|
Text
BAB V.pdf Download (173kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study aimed to examine the effect of Return On Assets (ROA), Net Profit Margin (NPM) and Debt to Equity Ratio (DER) against earnings management practices in companies listed on the Indonesian Stock Exchange (BEI). This research conducted by using secondary data obtained from the official website of the stock exchange, namely Indonesia ww.idx.co.id. Sample in this study amounted to 141 manufacturing companies from years 2012-2014. Method used in this research is purposive sampling method. Independent variables used in this study, namely Return On Assets, Net Profit Margin and Debt to Equity Ratio, while the dependent variable used in this research that Earnings Management. Data were analyzed using multiple linear regression and Earnings Management measured using Discretionary Accruals. Hypothesis testing is done with a partial test (t test). This study has shown that the Return On Assets has no effect on Earnings Management. Net Profit Margin and Debt to Equity Ratio effect on Earnings Management. Key words: Return On Assets, Net Profit Margin, Debt to Equity Ratio and Earnings Management.
| 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: | 12 Jan 2018 01:58 |
| Last Modified: | 12 Jan 2018 01:58 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3123 |
Actions (login required)
 |
View Item |