DETAIL KOLEKSI

Pengaruh Environmental Performance, Political Cost, Kualitas Audit, Dan Risiko Litigasi Terhadap Reaksi Investor Di Indonesia Dengan Variabel Intervening Manajemen Laba


Oleh : Ariska Febriani

Info Katalog

Nomor Panggil : 2018_TA_AK_023131194

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Deliza Henny

Subyek : Environmental performance;Profit management;Marketing management

Kata Kunci : political cost, audit quality, litigation risk, profit management, investment.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023131194_Halaman-Judul.pdf 1208.16
2. 2018_TA_AK_023131194_Bab-1.pdf 1167.38
3. 2018_TA_AK_023131194_Bab-2.pdf 1803.12
4. 2018_TA_AK_023131194_Bab-3.pdf 1111.13
5. 2018_TA_AK_023131194_Bab-4.pdf 2121.03
6. 2018_TA_AK_023131194_Bab-5.pdf 746.45
7. 2018_TA_AK_023131194_Daftar-Pustaka.pdf 924.03
8. 2018_TA_AK_023131194_Lampiran.pdf 1131.96

P Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh environmental performance, political cost, kualitas audit, dan risiko litigasi terhadap reaksi investor di Indonesia secara simultan pada industri sektor manufaktur yang terdaftar di BEI Tahun 2013-2016 dengan mediasi manajemen laba. Penggunaan variabel-variabel dalam penelitian ini adalah data sekunder. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling.Hasil pengujian hipotesis dengan variabel intervening menunjukkan tidak terdapat pengaruh environmental performance terhadap reaksi investor, tidak terdapat pengaruh antara political cost dan reaksi investor, terdapat pengaruh positif antara kualitas audit terhadap reaksi investor, terdapat pengaruh negatif signifikan antara risiko litigasi terhadap reaksi investor, dan tidak terdapat pengaruh antara manajemen laba terhadap reaksi investor.Hasil pengujian hipotesis tanpa variabel intervening menunjukkan tidak terdapat pengaruh antara environmental performance terhadap manajemen laba, terdapat pengaruh negatif signifikan antara political cost terhadap manajemen laba, tidak terdapat pengaruh antara kualitas audit terhadap manajemen, dan terdapat pengaruh positif antara risiko litigasi terhadap manajemen laba.

T This research aims to know and analyze the influence of environmental performance, political cost, audit quality, and litigation risk to investor reaction in Indonesia simultaneously in manufacturing industry listed on BEI Year 2013-2016 with profit management mediation. The use of variables in this study is secondary data. Sampling technique in this research use purposive sampling. The result of hypothesis testing without intervening variable shows that there is no influence between environmental performance to earnings management, there is significant negative effect between political cost to earnings management, there is no influence between audit quality to management, and there is positive influence between litigation risk to earnings management. The result of hypothesis testing with intervening variable shows that there is no effect of environmental performance on investor reaction, there is no influence between political cost and investor reaction, there is positive influence between audit quality to investor reaction, there is significant negative influence between litigation risk to investor reaction, and there is no effect of earnings management on investor reactions.

Bagaimana Anda menilai Koleksi ini ?