KOMALASARI, TARAPTRI (2020) PENGARUH STRATEGI BISNIS, PERSAINGAN PASAR DAN KINERJA PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Jasa Sektor Property & Real Estate di Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menguji faktor-faktor yang mempengaruhi praktik manajemen laba yaitu Strategi Bisnis, Persaingan Pasar, dan Kinerja Perusahaan. Pengelompokan antara perusahaan menggunakan Indeks terhadap Perusahaan Publik Sektor Property and real estate yang terdaftar di Bursa Efek Indonesia periode 2015-2018 dengan jumlah sampel penelitian sebanyak 39 perusahaan. Pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan melalui laporan keuangan. Teknik analisis yang digunakan adalah teknik analisi regresi berganda dengan menggunakan SPSS. Pengukuran manajemen laba menggunakan discretionary accrual yang dihitung dari model jones modifikasi. Hasil koefisien determinasi pada penelitian ini sebesar 77,8%. Analisis regresi linear dengan menggunakan ketiga metode tersebut terhadap keempat variabel ABSTRACT This study was conducted with the aim to examine the factors that influence earnings management practices, used in Business Strategy, Market Competition, and Company Performance between companies using the Index of Public Companies Property and real estate sectors listed on the Indonesia Stock Exchange period 2015-2018 with the number research samples as many as 39 companies. Data collection is using non-participant observation methods through financial statements. The analysis technique used is multiple regression analysis techniques using SPSS. Earnings management measurements using discretionary accruals calculated from Jones modification models.The results of the coefficient of determination in this study amounted to 77.8%. Linear regression analysis using these three methods of the four independent variables that allegedly influenced earnings management practices. There are two variables that significantly influence earnings management practices, namely the size of PM 0,000 and ROA 0.045. whereas, two variables stated no effect on earnings management, namely the size of the ATO 0.547 and IHH 0.295. The conclusion that in this study the ATO and IHH variables did not significantly influence the income smoothing practice. As for the variable PM and ROA significantly influence the income smoothing practice keyword: Business Strategy, Market Competition, Company Performance, and earning management
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 016 |
| NIM/NIDN Creators: | 43216210034 |
| Uncontrolled Keywords: | Kata kunci: Strategi bisnis, persaiangan pasar , kinerja perusahaan, manajemen laba |
| 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 > 658.1 Organizations/Manajemen Organisasi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 02 Jun 2022 04:41 |
| Last Modified: | 02 Jun 2022 04:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62459 |
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