PENGARUH MIKRO TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG ADA DI INDONESIA.

PERDANAWATI, ASTERIA DIAN (2021) PENGARUH MIKRO TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG ADA DI INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of Micro Factors ( DER, Sales Growth, ROA, Firm Size ) On Earning Management in the Basic Industry and Chemical sector in 2015-2017. The method of determining the sample of this study was purposive sampling. In accordance with predeterminated criteria, obtained a sample of 29 companies with an observation period of 3 years so that number of sample was 69 companies. The analysis technique used is the Fixed Effect Models. The result Showed that DER, Sales Growth and ROA did not affectearnings Management. Only Firm Size have a significant positive affect on Earning management. Keywords : Earnings management, DER, Sales Growth, ROA, Firm Size Penelitian ini bertujuan untuk menganalisa pengaruh mikro atau faktor internal (DER, Sales Growth, ROA dan FirmSize) terhadap Manajemen Laba pada sektor Industri dasar dan Kimia tahun 2015-2017. Metode penentuan sampel penelitian ini adalah Purposive Sampling. Sesuai dengan kriteria yang ditentukan, diperoleh sampel sebanyak 29 perusahaan dengan metode pengamatan selama 3 tahun sehingga jumlah sampel 69 perusahaan. Tehnik analisa yang digunakan adalah Fixed Effect Model. Hasil penelitian menunjukkan bahwa DER, Sales Growth dan ROA tidak berpengaruh terhadap Manajemen Laba. Firm Size berpengaruh Positif signifikan terhadap Manajemen Laba. Kata Kunci : Manajemen Laba, DER, Sales Growth, ROA, Firm Size

Item Type: Thesis (S2)
Call Number CD: CD/551. 19 202
NIM/NIDN Creators: 55116120041
Uncontrolled Keywords: Manajemen Laba, DER, Sales Growth, ROA, Firm Size
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Apr 2022 07:00
Last Modified: 21 Apr 2022 07:00
URI: http://repository.mercubuana.ac.id/id/eprint/60347

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