DETAIL KOLEKSI

Pengaruh profitabilitas, leverage, likuiditas, dan real earning management terhadap kualitas informasi akuntansi (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015)

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Oleh : Indra Wiratama

Info Katalog

Nomor Panggil : 2017_TA_AK_023131180

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Vinola Herawaty

Subyek : Financial accounting;The normative theory of accounting information quality

Kata Kunci : profitability, leverage, liquidity, real earning management, quality accounting informat


File Repositori
No. Nama File Ukuran (KB) Status
1. 2017_TA_AK_023131180_Halaman-judul.pdf 942.08
2. 2016_TA_AK_023131180_Bab-1.pdf 842.05
3. 2016_TA_AK_023131180_Bab-2.pdf 974.67
4. 2016_TA_AK_023131180_Bab-3.pdf 1136.77
5. 2016_TA_AK_023131180_Bab-4.pdf 1266.28
6. 2016_TA_AK_023131180_Bab-5.pdf 621.39
7. 2016_TA_AK_023131180_Daftar-pustaka.pdf 521.69
8. 2016_TA_AK_023131180_Lampiran.pdf 1822.91

T Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, leverage, likuiditas, dan real earning management pada kualitas informasi akuntansi. Proksi dari kualitas informasi akuntansi, yaitu (timeliness, feedback value, predictive value, dan faithful represtentation). Sampel penelitian adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2013-2015 pada sektor manufaktur. Metode purposive sampling digunakan dalam pemilihan sampel sehingga diperoleh sampel sebanyak 61 perusahaan dengan total pengamatan masing-masing regresi yaitu 183 data observasi selama 3 tahun.. Teknik analisis data menggunakan analisis regresi berganda. Berdasarkan hasil pengujian hipotesis, diperoleh hasil bahwa variable profitabilitas berpengaruh negatif terhadap timeliness, leverage dan real earning management berpengaruh positif terhadap timeliness, likuiditas tidak berpengaruh terhadap timeliness, profitabilitas dan likuiditas berpengaruh positif terhadap feedback value, leverage dan real earning management tidak berpengaruh terhadap feedback value, profitabilitas dan likuiditas berpengaruh positif terhadap predictive value, leverage berpengaruh negatif terhadap predivtive value, real earning management tidak berpengaruh terhadap predictive value, profitabilitas berpengaruh negatif terhadap faithful representation, leverage berpengaruh positif terhadap faithful representation, likuiditas dan real earning management tidak berpengaruh terhadap faithful representation.

T The purpose of this study is to examine the influence of profitability, leverage, liquidity, and real earnings management on the quality of accounting information. Proxy of accounting quality information, ie (timeliness, feedback value, predictive value, and faithful represtentation). The sample in this research manufacture companies listed on the Indonesia Stock Exchange during the period 2013 until 2015. The sample of this research was determined by purposive sampling to obtain a sample of 61 companies with total observation of each regression is 183 observation data during 3 years. Data analysis analyzed by using multiple regression techniques. Based on the result of testing the hypothesis, obtain results in board of profitability variable has negative influence to timeliness, leverage and real earning management have positive influence to timeliness, liquidity has no influences on timeliness, profitability and liquidity have positive effect on feedback value, leverage and real earning management have no influence on feedback value , Profitability and liquidity have a positive effect on predictive value, leverage has negative effect on predivtive value, real earning management has no influences on predictive value, profitability has a negative effect on faithful representation, leverage has positive effect on faithful representation, liquidity and real earning management has no influences on faithful representation .

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