PUSPITOSARI, LETY (2014) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA PADA PERBANKAN SYARIAH PERIODE 2010-2013. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Transparency in disclosing the financial statements is required by decision makers as appropriate balance and adequate information so important to the company . In the present financial statements , management took accounting method with a specific purpose . This is often referred to manajamen profit . Management actions earning management raises a number of scandals in corporate financial reporting . In this study, a sample of Islamic banking with the observation period 2010 to 2013. The analytical method used is multiple regression method .. The results showed that simultaneous ( F test ) independent variables used in this study are firm size , debt to equity ratio , return on assets , the size of the company , the audit committee and the audit of ownership has a significant effect on the occurrence of earnings management in the company . Test results on an individual basis using the t test showed that the only variable return on assets and institutional ownership has a significant effect on the occurrence of earnings management in the company . Keywords : earnings management , profitability , leverage , firm size , the audit committee , institutional ownership. Transparansi dalam mengungkapkan laporan keuangan sangat diperlukan oleh para pengambil keputusan karena keseimbangan informasi yang sesuai dan memadai begitu penting bagi perusahaan. Di dalam menyajikan laporan keuangan, manajemen mengambil pemilihan metode akuntansi dengan tujuan tertentu. Hal ini seringkali disebut dengan manajamen laba. Tindakan manajemen melakukan manajemen laba menimbulkan sejumlah skandal pada pelaporan keuangan perusahaan. Pada penelitian ini yang menjadi sampel penelitian perbankan syariah dengan periode pengamatan tahun 2010 sampai dengan 2013. Metode analisis yang digunakan adalah metode analisis regresi berganda.. Hasil penelitian menunjukkan bahwa secara simultan (uji F) variabel independen yang digunakan dalam penelitian ini yaitu ukuran perusahaan, debt to equity ratio, return on asset, ukuran perusahaan, komite audit dan kepemilikan audit memiliki pengaruh yang signifikan terhadap terjadinya manajemen laba di perusahaan. Hasil pengujian secara individual menggunakan uji t menunjukkan bahwa hanya variabel return on asset dan kepemilikan institusional yang memiliki pengaruh yang signifikan terhadap terjadinya manajemen laba di perusahaan. Kata kunci: manajemen laba, profitabilitas, leverage, ukuran perusahaan, komite audit, kepemilikan institusional.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-551-14-162 |
| NIM/NIDN Creators: | 55112120181 |
| Uncontrolled Keywords: | earnings management , profitability , leverage , firm size , the audit committee , institutional ownership, manajemen laba, profitabilitas, leverage, ukuran perusahaan, komite audit, kepemilikan institusional. mku, manajemen keuangan |
| 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 |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | UMMI RAHMATUSSYIFA |
| Date Deposited: | 28 Apr 2022 04:15 |
| Last Modified: | 09 Jul 2022 03:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60621 |
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