PENGARUH OVERVALUED EQUITY, ARUS KAS OPERASI, DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA

RIZQI AMALIA, . (2020) PENGARUH OVERVALUED EQUITY, ARUS KAS OPERASI, DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh overvalued equity, arus kas operasi, dan Return On Assets (ROA) terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan selama tahun 2016-2018. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan. Teknik pemilihan sampel yang digunakan adalah purposive sampling dan diperoleh 97 perusahaan dengan total 274 data observasi. Manajemen Laba sebagai variabel dependen dalam penelitian ini diukur menggunakan discretionary accruals dengan Modified Jones Model. Sedangkan variabel independen terdiri dari overvalued equity yang diukur menggunakan Price to Earnings Ratio (PER) dan ditandai dengan variabel dummy, arus kas operasi yang diukur dengan membagi arus kas dari aktifitas operasi dengan total aset, dan Return On Assets (ROA) yang diukur dengan membagi laba sebelum pajak dengan total aset. Pengaruh dan hubungan keempat variabel ini diuji dengan menggunakan regresi linear berganda pada program EViews 10. Hasil penelitian menunjukkan bahwa overvalued equity dan Return On Assets (ROA) berpengaruh positif terhadap manajemen laba, sedangkan arus kas operasi berpengaruh negatif terhadap manajemen laba. The purpose of this study is to examine the effect of overvalued equity, cash flow from operating, and Return On Assets on earnings management. The population in this study are manufacturing companies listed in Indonesia Stock Exchange with the 2016-2018 observation period. This study uses secondary data that was obtained from annual report. Sample selection technique that used in this study is purposive sampling and 97 companies were obtained with a total of 274 observations. Earnings management as the dependent variable in this study was measured using discretionary accruals with Modified Jones Model. Meanwhile, the independent variables are overvalued equity that measured with Price to Earnings Ratio (PER) and be marked by dummy variable, cash flow from operating that measured by dividing the cash flow from operating activities with total assets, and Return On Assets (ROA) that measured by dividing earnings before tax with total assets. The effect and relationship of these four variables were tested by using multiple linear regression analysis on EViews 10 software. This research shows that overvalued equity and Return On Assets (ROA) have a positive and significant effect on earnings management, while cash flow from operating has a negative and significant effect on earnings management.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA 2). Hafifah Nasution, S.E., M.S.Ak
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5445 not found.
Date Deposited:	06 Sep 2020 03:20
Last Modified:	06 Sep 2020 03:20
URI:	http://repository.unj.ac.id/id/eprint/9421

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