ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA DENGAN MENAIKKAN LABA DAN DENGAN MENURUNKAN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
| Main Author: | Khoiroh, Ummatul |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/5095/1/ANALISIS_PERBEDAAN_KINERJA_KEUANGAN_PERUSAHAAN_YANG_MELAKUKAN_MANAJEMEN_LABA_DENGAN_MENAIKKAN_LABA_DAN_DENGAN_MENURUNKAN_LABA.pdf http://eprints.umm.ac.id/5095/ |
Daftar Isi:
- This study is aimed to prove whether there any differences are in the work of significant financial between companies that doing earning management if it is seen from liquidity ratio, activity, profitability, solvability and to know which financial ratios that become the biggest deferrer related to the work of company’s financial. The populations in this study are Manufacture Companies that listed in BEI which publish financial report year 2005-2006, those are 130 companies. The technique sampling is based on purposive sampling method so it is gotten 16 companies as the sample. Earning management is reflected with Discretionary Accrual, while the work of financial is reflected with smooth ratio, fast ratio, ITO, TATO, DR, DER, GPM, OPM, NPM, ROI and ROE. To see the differences of the financial work from the two groups of companies using discriminant analysis with the measurement for that differences if Wikls lamda is approximate to zero, with the biggest F value, with a significant grade less than 0,05. To see the variable, that becomes the deferrer, is by using stepwise statistics. The descriptive analysis result that is tested using SPSS 12 program show that if it is seen from activity ratio (ITO, and TATO) and the profitability (GPM and OPM, NPM, ROI, and ROE) the work of company that use earning management by decreasing the income is better, but if it is seen from the liquidity ratio (smooth ratio, fast ratio) and the solvability (DR and DER) also NPM, the work of company that doing earning management by increasing income is better. From the accounting result on the discriminant analysis show that there are some differences and the variable that become the deferrer are GPM, DR, OPM ratio where in the test of Wilks Lamda, it shows as 0,376 that much more approximate to 0, that is meant there are any differences. The test on the F value account show as 43,520 with the significant grade that has been done show as 0,000 that actually smaller than signification level that is determined as 0,05 and the big of the difference is 62,41 %.