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SKRIPSI

Analisis faktor-faktor yang mempengaruhi manajemen laba pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2010-2014



The aims of this research are to examine the influence of profitability, leverage, and firm size to the earnings management, either simultaneously or partially in companies listed on Jakarta Islamic Index (JI). The population in this research is the companies who listed on Jakarta Islamic Index (JII) from 2010 to 2014. The amount of samples taken by pusposive sampling method by 11 (eleven) companies. The analysis model used is multiple linear regression model, the analytical techniques used are simultaneous significance test (F test), coefficient determination’s test (R2 ), and individual parameter significance test (t test). The result of hypothesies verification and discussion in this research show that profitability, leverage, and firm size simultaneously and significantly influence earnings management in Jakarta Islamic Index (JII) the period of 2010-2014 with adjusted R2 value as many as 12,3 %. On the other hand, the hypothesies proves that profitability and leverage is partially not significant influencing earnings management, while firm size is partially significant influencing earnings management in companies listed on Jakarta Islamic Index (JII) the period of 2010-2014


Ketersediaan

PS022.15PS 022 EST 2015 C.1PERPUS POLINES (TA)Tersedia

Informasi Detil

Judul Seri
-
No. Panggil
PS 022 EST 2015 C.1
Penerbit Politeknik Negeri Semarang : Semarang.,
Deskripsi Fisik
xix, 120 hlm. : illus. ; 29 cm.
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
NONE
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subyek
Info Detil Spesifik
Ada CD
Pernyataan Tanggungjawab

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