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UEU » Undergraduate Theses » Akuntansi
Posted by astrid.chrisafi@esaunggul.ac.id at 19/03/2013 13:14:27  •  5841 Views


PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 - 2011

THE EFFECT OF EARNINGS MANAGEMENT ON THE DISCLOSURE OF FINANCIAL STATEMENTS IN THE FOOAD AND BEVERAGES LISTED COMPANY ON THE INDONESIA STOCK EXCHANGE 2009-2011

Created by :
IKA LESTARI WIBOWO ( 200912076 )



Subjectmanajemen laba
laporan keuangan
BEI
Alt. Subject financial report
earnings management
KeywordManajemen Laba
Pengungkapan Laporan Keuangan

Description:

Praktik manajemen laba merupakan tingkah laku yang umum dilakukan oleh pihak manajemen. Manajemen laba yaitu tindakan manajer dalam proses penyusunan laporan keuangan dengan tujuan untuk memperoleh keuntungan pribadi. Pemberian fleksibilitas bagi manajemen untuk memilih satu dari seperangkat kebijakan akuntansi guna membuka peluang untuk berperilaku opportunistic. Pihak manajemen juga dapat menentukan sejauh mana manajemen laba yang dilakukan, maka keputusan ini juga akan mempengaruhi kelengkapan dari informasi yang akan disajikan dalam laporan keuangan. Penelitian ini dilakukan untuk meneliti pengaruh manajemen laba terhadap pengungkapan laporan keuangan. untuk mengukur manajemen laba dilakukan dengan menggunakan discretionary accruals yang dihitung dari model Jones yang telah dimodifikasi, sementara tingkat pengungkapan laporan keuangan diukur menggunakan indeks wallece mencakup pengungkapan wajib dan pengungkapan sukarela. Sampel yang digunakan dalam penelitian ini adalah 39 perusahaan food and beverages yang sudah terdaftar di Bursa Efek Indonesia periode 2009 sampai dengan 2011, denggan menggunakan regresi sederhana untuk mengetahui pengaruh manajemen laba terhadap pengungkapan laporan keuangan. Berdasarkan penelitian regresi sederhana dapat diperoleh dengan melihat dari tabel Coefficients dengan nilai Beta -3,928. Manajemen laba berpengaruh negatif tidak signifikan terhadap pengungkapan laporan keuangan. Dimana jika manajemen laba naik satu maka pengungkapan akan turun senilai 3,928. Sehingga dapat disimpulkan bahwa perusahaan melakukan manajemen laba cenderung untuk mengungkapkan informasi yang lebih sedikit.


Alt. Description

The practice of earnings management is a common measures by management. Earnings management is the act of a manager in the process of financial reporting in order to gain personal profit. Providing flexibility for management to select one set of accounting policies to open up opportunities for opportunistic behavior. The management can also determine the extent of earnings management is done, then the decision will also affect the completeness of the information to be presented on the financial report. This study is conducted to examine the effect of earnings management for the disclosure of financial report. to measure earnings management using discretionary accruals were calculated from the modified of Jones models, while the level disclosure of financial report are measured using the index wallece include mandatory disclosure and voluntary disclosure. The samples used in this study are 39 companies areas of food and beverages that have been listed on the Bursa Efek Indonesia (BEI) from the period of 2009 to 2011, using simple regression to determine the effect of earnings management on the disclosure of financial report. Based on a simple regression can be obtained by looking at the table of Coefficients with a Beta value of -3.928. The earnings management is negatively not significant, affect on disclosures of financial report. Where if the earnings management is up one (1), will decreased of disclosures valued at 3.928. Therefore it can conclude that the companies do the earnings management is tends to reveal the less of information.

Contributor:
  1. Sri Handayani, SE., MM.
Date Create:19/03/2013
Type:Text
Format:pdf file
Language:Indonesian
Identifier:UEU-Undergraduate-S12 002
Collection ID:S12 002
Call Number:200912001


Coverage :
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Rights :
Copyright @2013 by UEU Library. This publication is protected by copyright and per obtained from the UEU Library prior to any prohibited reproduction, storage in a re transmission in any form or by any means, electronic, mechanical, photocopying, reco For information regarding permission(s), write to UEU Library


Publication URL :
http://digilib.esaunggul.ac.id/pengaruh-manajemen-laba-terhadappengungkapan-laporan-keuangan-padaperusahaan-food-and-beverages-yang-terdaftardi-bursa-efek-indonesia-bei-periode-2009--2011-55.html




[ Free Download - Free for All ]

  1.  UEU-Undergraduate-55-COVER.pdf - 39 KB
  2.  UEU-Undergraduate-55-BAB I.pdf - 68 KB
  3.  UEU-Undergraduate-55-ABSTRAK.pdf - 39 KB
  4.  UEU-Undergraduate-55-DAFTAR GAMBAR.pdf - 34 KB
  5.  UEU-Undergraduate-55-DAFTAR ISI.pdf - 40 KB
  6.  UEU-Undergraduate-55-DAFTAR LAMPIRAN.pdf - 35 KB
  7.  UEU-Undergraduate-55-DAFTAR PUSTAKA.pdf - 12 KB
  8.  UEU-Undergraduate-55-DAFTAR TABEL.pdf - 35 KB
  9.  UEU-Undergraduate-55-KATA PENGANTAR.pdf - 38 KB
  10.  UEU-Undergraduate-55-LAMPIRAN.pdf - 134 KB
  11.  UEU-Undergraduate-55-LEMBAR PENGESAHAN.pdf - 96 KB
  12.  UEU-Undergraduate-55-LEMBAR PERSETUJUAN.pdf - 97 KB

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  3. UEU-Undergraduate-55-BAB-IV.pdf - 57 KB
  4. UEU-Undergraduate-55-BAB-V.pdf - 134 KB
  5. UEU-Undergraduate-55-BAB-VI.pdf - 29 KB

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Keuangan , Laba , Laporan , Manajemen , Manajemen Laba , Pengungkapan , Pengungkapan Laporan Keuangan



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