DETEKSI MANIPULASI RASIO CURRENT ASSETS, RASIO NET INCOME, RASIO CURRENT LIABILITY, DAN RASIO RETAINED EARNINGS (TAMBAHAN BUKTI DARI BURSA EFEK INDONESIA)

FITRIANA, NUR (2015) DETEKSI MANIPULASI RASIO CURRENT ASSETS, RASIO NET INCOME, RASIO CURRENT LIABILITY, DAN RASIO RETAINED EARNINGS (TAMBAHAN BUKTI DARI BURSA EFEK INDONESIA). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

The purpose of this study is performed to examine the effect of current assets ratio, net income ratio, current liabilities ratio and retained earnings ratio toward potential manipulation of financial statment in company that is listed in Indonesian Stock Exchange over period 2012-2013.The population of this research is 487 company that listed in Indonesian Stock Exchange period 2012-2013. Sampling technique used here is purposive sampling on criterion (1) the company that represents their financial report per 2012-2013, and (2) the company that potential manipulation of financial statment period 2012-2013. The data is obtained based on Indonesian Capital Market Directory (ICMD2012 and 2013) publication. It is gained sample amount of 40 companies from 487 manufacture company those are listed in Indonesian Stock Exchange. The analysis technique used here is multiple regression with hypothesis test using t-statistic to examine partial regression coefficient and F- statistic to examine the mean of mutual effect with level of significance 5%. This research results that current assets ratio and net income ratio are not significant to potential manipulation of financial statment. current liabilities ratio give significantly positive effect to potential manipulation of financial statment. retained earnings ratio gives significantly negative effect to potential manipulation of financial statment. The statistic of F-test shows that all independent variables simultaneously influence potential manipulation of financial statment. Predictable of the four variables toward potential manipulation of financial statment is 37,2 % as indicated by adjusted R square that is 0,372 while the rest 68,8 % is affected by other factors is not included into the study model Keywords:current assets ratio, net income ratio, current liabilities ratio, retained earnings ratio, and potential manipulation of financial statment lib.mercubuana.ac.id Menteng Penelitian ini bertujuan untuk menganalisis pengaruh rasio current assets, rasio net income, rasio current liabilities, dan rasio retained earnings terhadap potensi manipulasi laporan keuangan pada perusahaan yang terdaftar di BEI periode 2012-2013. Populasi dalam penelitian ini sebanyak 487 perusahaan. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan kriteria (1). Perusahaan yang menyajikan laporan keuangan periode 2012-2013. (2). Perusahaan yang berpotensi melakukan manipulasi laporan keuangan selama periode 2012-2013. Data diperoleh dari publikasi Indonesian Capital Market Directory (ICMD 2012 dan 2013). Diperoleh sampel sebanyak 40 perusahaan dari 487 perusahaan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi berganda dan uji hipotesis menggunakan t statistik untuk menguji koefisien regresi parsial serta F-statistik untuk menguji pengaruh secara bersama-sama dengan tingkat kepercayaan 5%. Hasil penelitian menunjukkan bahwa variabel rasio current assets dan rasio net income tidak memiliki pengaruh terhadap potensi manipulasi laporan keuangan. Variabel rasio current liabilities memiliki pengaruh positif dan signifikan terhadap potensi manipulasi laporan keuangan. Variabel rasio retained earnings berpengaruh negatif dan signifikan terhadap potensi manipulasi laporan keuangan. Hasil uji F menunjukkan bahwa semua variabel independen yang diteliti secara simultan memiliki pengaruh yang signifikan terhadap potensi manipulasi laporan keuangan. Kemampuan prediksi dari keempat variabel tersebut terhadap potensi manipulasi laporan keuangan sebesar 37,2% sebagaimana ditunjukkan oleh besarnya adjusted R square sebesar 0,372, dan sisanya sebesar 62,8 % dijelaskan oleh faktor lain yang tidak dimasukkan dalam model penelitian. Kata Kunci: rasio current assets, rasio net income, rasio current liabilities, rasio retained earnings,dan potensi manipulasi laporan keuangan.

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