Katalog Online Perpustakaan

Detail Katalog

Pengarang

MAYA PUSPA NILASARI

Subject

  1. FINANCIAL ACCOUNTING
  2. EARNINGS MANAGEMENT

    [Abstrak]

    This research has a purposes to provide empirical evidence about factors that can influence toward earning management at manufacturing companies. The factors which is used in this research consists of current ratio, debt to equity ratio, size of firm and current industry relative performance for dependent variable and earning management for dependent variable. The sample consists of 59 manufacture company. The statistics method used to test on the research hypothesis is linear regression and the result show to prove that hypothesis as a whole which include in this research is accepted with significant 0.020 for debt to equity ratio and 0.001 for current industry relative performance. So, that can be concluded that model of regression on the ratio is fit a can be used to see its influence towards earning
    management.
    Keywords: Earning Management, current ratio, debt to equity ratio, size of firm, current industry relative performances

    Pembimbing

    R. WILOPO

    Penguji

    1. NURUL HASANAH USWATI DEWI
    2. R. WILOPO
    3. NURMALA AHMAR

      Bahasa

      Nomor Klas

      SKR.NIL.086.12

      [Berkas]

      1. 6290_SKRIPSI.pdf
      2. 6290_ARTIKEL ILMIAH.pdf