ADIWIBOWO, AKHMAD SIGIT (2015) PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh Manajemen Laba, Ukuran Perusahaan dan Leverage terhadap Return Saham dan Kebijakan Dividen memoderasi pengaruh Manajemen Laba, Ukuran Perusahaan dan Leverage terhadap Return Saham. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012. Pengambilan sampel menggunakan metode purposive sampling, dengan jumlah 168 sampel atau 56 perusahaan. Teknik analisis data menggunakan analisis regresi sederhana dan moderated regression analysis. Hasil penelitian sebagai berikut: (1) Manajemen Laba tidak berpengaruh signifikan terhadap Return Saham. (2) Kebijakan Dividen mampu memoderasi pengaruh Manajemen Laba terhadap Return Saham. (3) Ukuran Perusahaan berpengaruh signifikan terhadap Return saham. (4) Kebijakan Dividen tidak mampu memoderasi pengaruh Ukuran Perusahaan terhadap Return Saham. (5) Leverage berpengaruh signifikan terhadap Return saham. (6) Kebijakan Dividen mampu memoderasi pengaruh Leverage terhadap Return Saham. Kata Kunci: Manajemen Laba, Ukuran Perusahaan, Leverage, Kebijakan Dividen, Return Saham The purpose of this research to obtain empirical evidence effect Earning Management, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis. The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect on Stock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return. Keyword: Earning Management, Size, Leverage, Dividend Policy, Stock Return
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-036 |
| Call Number: | TA/55/15/084 |
| NIM/NIDN Creators: | 55513120016 |
| Uncontrolled Keywords: | Manajemen Laba, Ukuran Perusahaan, Leverage, Kebijakan Dividen, Return Saham, akeu, akuntansi keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 24 Oct 2015 14:19 |
| Last Modified: | 06 Jul 2022 03:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/7626 |
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