NILASARI, MAYA PUSPA (2012) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA 2006-2010. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This research has a purposes to provide empirical evidence about factors that can influence toward earning management at manufacturing companies. The factors which is used in this research consists of current ratio, debt to equity ratio, size of firm and current industry relative performance for dependent variable and earning management for dependent variable. The sample consists of 59 manufacture company. The statistics method used to test on the research hypothesis is linear regression and the result show to prove that hypothesis as a whole which include in this research is accepted with significant 0.020 for debt to equity ratio and 0.001 for current industry relative performance. So, that can be concluded that model of regression on the ratio is fit a can be used to see its influence towards earning management. Keywords: Earning Management, current ratio, debt to equity ratio, size of firm, current industry relative performances.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Jul 2016 12:08 |
| Last Modified: | 09 Jul 2018 03:06 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/49 |
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