PENGARUH KINERJA MASA KINI, LEVERAGE, BIAYA POLITIK, DAN KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA

WAHYUNINGSIH, ENI (2010) PENGARUH KINERJA MASA KINI, LEVERAGE, BIAYA POLITIK, DAN KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This research aims to examine the effect of current industri relative performance, leverage, political cost and managerial ability to earning management. The population in this research is the manufacturing companies listed at Indonesian Stock Exchange. The sampling method used purposive sampling during 2004 to 2008. The data analysis was done using a multiple regression analysis. The result of research shows that the current industri relative performance affect on the earning management (p-value 0,005), leverage affect on the earning management (p-value 0,022), political cost do not affect on the earning management (p-value 0,330) and managerial ability affect on the earning management (from p-value 0,046). Keywords: earning management, current industri relative performance, leverage , political cost, managerial ability

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: AB Kusuma
    Date Deposited: 22 Jul 2013 18:11
    Last Modified: 22 Jul 2013 18:11
    URI: https://eprints.uns.ac.id/id/eprint/7733

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