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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 19/03/2013 13:14:27 • 8614 Views
PENGARUH MANAJEMEN LABA TERHADAP
PENGUNGKAPAN LAPORAN KEUANGAN PADA
PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR
DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 - 2011THE EFFECT OF EARNINGS MANAGEMENT ON THE DISCLOSURE OF FINANCIAL STATEMENTS IN THE FOOAD AND BEVERAGES LISTED COMPANY ON THE INDONESIA STOCK EXCHANGE 2009-2011Created by :
IKA LESTARI WIBOWO ( 200912076 )
Subject: | manajemen laba laporan keuangan BEI | Alt. Subject : | financial report earnings management | Keyword: | Manajemen 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 | : |
- 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 : UEU Library Community
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 : https://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
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