PENGARUH FAKTOR KEUANGAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DALAM PENGAMBILAN KEPUTUSAN PELAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Automotif Di BEI Tahun 2012-2016)

SUBHAN, AGUS (2019) PENGARUH FAKTOR KEUANGAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DALAM PENGAMBILAN KEPUTUSAN PELAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Automotif Di BEI Tahun 2012-2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of financial factors and financial distress on earnings management of financial reporting decisions, case study on automotive sub-sector manufacturing companies listed on Indonesian stock exchange 2012-2016. Purposive sampling uses a sampling technique of 45 companies listed on Indonesian Stock Exchange which publishes an annual report from 2012-2016, and has eligible for the research sample. The method of analysis of this study uses descriptive statistic and logistic regression analysis. The conclusion of this study shows that: 1) Leverage has no effect on earnings management of financial reporting decisions. 2) Long term debt, financing deficits and financial distress has effect on earnings management of financial reporting decision. Keywords: leverage, debt ratio, long term debt, financing deficit, financial distress, financial reporting and tax reporting. Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan financial distress terhadap manajemen laba dalam pengambilan keputusan pelaporan keuangan, studi kasus pada perusahaan manufaktur sub sektor otomotif di BEI 2012-2016. Penelitian ini menggunakan sampel sebanyak 45 perusahaan yang terdaftar di Bursa Efek Indonesia, dengan menggunakan purposive sampling yang menerbitkan laporan tahunan dari tahun 2012-2016. Metode analisis dari penelitian ini menggunakan statistik deskriptif dan analisis regresi logistik. Kesimpulan dari penelitian ini menunjukkan bahwa : 1) Leverage tidak memiliki pengaruh terhadap manajemen laba dalam pengambilan keputusan pelaporan keuangan. 2) Long term debt, defisit pembiayaan dan financial distress memiliki pengaruh terhadap manajemen laba dalam pengambilan keputusan pelaporan keuangan. Kata Kunci : leverage, rasio utang jangka panjang, defisit pembiayaan, financial distress, manajemen laba, manajemen pajak, pelaporan keuangan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 055
NIM/NIDN Creators: 55515110063
Uncontrolled Keywords: leverage, rasio utang jangka panjang, defisit pembiayaan, financial distress, manajemen laba, manajemen pajak, pelaporan keuangan.
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 > 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: 08 Apr 2022 01:39
Last Modified: 08 Apr 2022 01:39
URI: http://repository.mercubuana.ac.id/id/eprint/59620

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