Pengaruh Efisiensi Kontrak, Profitabilitas Dan Income Smoothing Terhadap Earnings Management
| dc.contributor.advisor | Lestari, Nanik | |
| dc.contributor.author | Agustiana, Eka | |
| dc.date.accessioned | 2022-10-11T08:17:56Z | |
| dc.date.available | 2022-10-11T08:17:56Z | |
| dc.date.issued | 2015-08-26 | |
| dc.description.abstract | The purpose of this research is to analyze the impact of Contract efficiency, profitability and income smoothing on earnings management. Contract efficiency was proxied with a bonus plan, debt covenants and political cost. Profitability was proxied by return on assets (ROA) and income smoothing proxied by changes operating cash flow. While earnings management discretionary accruals are measured by using two models of Modified Jones Model and Kothari Model. The research was conducted for non banking firms in Indonesia Stock Exchange from 2010 to 2013. The results of this study are, The results using the Modified Jones Model as a proxy of earnings management can not showed relationship between political cost, bonus plan, debt covenants, profitability and income smoothing on earnings management. The results using the Kothari Model as a proxy of earnings management we found evidence of positive relationship between debt covenant, political cost, profitability on earnings management. but we haven’t evidance of relationship between bonus plan and income smoothing on earnings management. | en_US |
| dc.description.abstrak | Penelitian ini bertujuan menguji pengaruh efisiensi kontark, profitabilitas dan income smoothing terhadap earnings management. Efisiensi kontrak diproksikan dengan bonus plan, debt covenant dan political cost. Profitabilitas di proksikan dengan return on asset (ROA) dan income smoothing diproksikan berdasarkan perubahan arus kas operasi perusahaan. Sedangkan earnings management diukur oleh discretionary accruals dengan menggunakan dua model yaitu Modified Model Jones dan Model Kothari. Penelitian ini menggunakan sampel perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2013 dengan total observasi sebanyak 528 perusahan. Hasil penelitian dengan menggunakan Modified Model Jones sebagai proksi dari earnings management menunjukan bahwa bonus plan, debt covenant, Political cost, profitabilitas dan income smoothing tidak memiliki pengaruh terhadap earnings management. Hasil penelitian dengan menggunakan Model Kothari sebagai proksi earnings management menunjukan bahwa debt covenant, political cost dan profitabilitas berpengaruh positif terhadap earnings mangement, Sedangkan bonus plan, income smoothing tidak memiliki pengaruh terhadap eranings management. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/172 | |
| dc.language.iso | id | en_US |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Profitability | en_US |
| dc.subject | Income Smoothing | en_US |
| dc.subject | Bonus Plan | en_US |
| dc.title | Pengaruh Efisiensi Kontrak, Profitabilitas Dan Income Smoothing Terhadap Earnings Management | en_US |
| dc.type | Thesis | en_US |