ANALISIS PENGARUH MANAJEMEN LABA, EARNING TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012- 2014

MANGATTA, CORNELIA (2019) ANALISIS PENGARUH MANAJEMEN LABA, EARNING TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012- 2014. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study purpose to analyze the effect of earning managemen dan earning per share on return of share in manufacturing companies in Indonesian Stock Exchange with the research period from 2012-2014. Sampel of this study were 50 manufacturing companies from 136 population that listed in Indonesian Stock Exchange. Data was collected by using purposive sampling method with specified criteria. The analysis uses descriptive statistic and hypothesis test uses linear regression,F Test, T Test with 5% level significance. Earning management was measured by discretionary accruals and earning was measured by earning per share. The reasult show that earnings management and earning per share has F count 5,282 with significance 0,006. Futhermore, earning management has T count -0,240 with significance 0,811 and earning per share has T count 3,246 with significance 0,001. This research conclution is first : jointly Earning Management and Earning per share affect on return of share, second : partially earning management has no effect on return of share, and partially earning per share affects on return of share manufacturing companies in Indonesian Stock Exchange.. Keywords: Earnings Management, Earning per share and Return of Share Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba dan earning terhadap return saham pada perusahaan manufaktur di Bursa Efek Indonesia dengan periode penelitian tahun 2012-2014.Sampel dari penelitian ini adalah 50 perusahaan manufaktur dari 136 populasi yang terdaftar di Bursa Efek Indonesia. Data dikumpulkan dengan menggunakan metode purpose sampling dengan kriteria tertentu. Analisis menggunakan statistik deskriptif dan uji hipotesis dengan menggunakan regresi linear berganda, uji f dan uji t dengan tingkat signifikansi 5%. Manajemen laba diukur dengan akrual diskresioner dan earning diukur dengan earning per share. Hasilnya menunjukkan bahwa managemen laba dan earning per share memiliki F hitung 5,284 dengan signifikansi 0,006. Selanjutnya managemen laba memiliki T hitung -0,240 dengan signifikansi 0,811 dan earning per share memiliki T hitung 3,246 dengan sginifikansi 0,001. Kesimpulan penelitian adalah pertama: secara bersama-sama Managemen Laba dan Earning per Share berpengaruh terhadap return saham, kedua : secara parsial Managemen laba tidak berpengaruh terhadap return saham, dan secara parsial Earning per share berpengaruh terhadap return saham pada perusahaan manufaktur di Bursa Efek Indonesia. Kata kunci : Managemen laba, Earning Per Share dan Return Saham,

Item Type: Thesis (S2)
Call Number: TA/55/18/081
NIM: 55513110053
Uncontrolled Keywords: Managemen laba, Earning Per Share dan Return Saham
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Jul 2019 08:12
Last Modified: 10 Jul 2019 08:12
URI: http://repository.mercubuana.ac.id/id/eprint/49515

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