Pengaruh Manajemen Laba terhadap Kinerja Keuangan pada Perusahaan Manufaktur Tahun 2011-2012
Abstract: This study aims to
obtain empirical evidence about the effect of earnings management on financial
performance. Earnings management is the act which is conducted by manager to
maximize, minimize, or do income smoothing of company’s profit. Managers can
affect their company’s market value by do earnings management, such as make
their profit always increase every year to show their good financial
performance. Indipendent variable of this study is earnings management that
measured by discretionary accruals and dependent variable is financial
performance that measured by return on asset and debt to equity ratio. This
study use analysis of descriptive statistics, simple linier regression with t
test and coefficient determination by SPSS 18 program. Samples of this study
are 15 manufacturing companies obtained in Indonesia Stock Exchange (BEI) from
2011-2012 period. The results of this study showed that earnings management
affect return on asset positive significantly and earnings management affect
debt to equity ratio negative unsignificantly.
Penulis: Aminah, Lidya Natasia
Gunakan
Kode Jurnal: jpakuntansidd150617
