Determinan Penentu Earning Management dengan Growth Sales Sebagai Variabel Pemoderasi pada Perusahaan Consumer Goods di BEI

Lydia Picauly, Santi Aji Sitohang

Abstract


This study aims to test and analyze (1) Effect of Financial Performance (CR, ROA, DAR and TATO) partially to Earning Management. (2) The Influence of Financial Performance (CR, ROA, And DAR, TATO) collectively to Earning Management. (3) Whether Growth Sales can moderate the relationship between Financial Performance (CR, ROA, DAR and TATO) with Earning Management. The objective of this study is all consumer goods companies listed on the Indonesia Stock Exchange in 2013-2015 as many as 37 companies. The sample was chosen using survey method with 27 companies. Source of data comes from www.idx.co.id. The analysis method used is multiple linear regression analysis and residual test. The results indicate that (1) Together variables (CR, ROA, DAR and TATO) have significant effect on Earning Management (2) Partially (a) CR and DAR variables have positive influence on Earning Management (b) Negative and significant to Earning Management. (C) TATO variable has no significant effect on Earning Management. (3) Growth Sales is not a moderating variable so it cannot strengthen or weaken the relationship between variables (CR, ROA, DAR and TATO) with Earning Management. (4) Determinant of Earning Management is variable of Current Ratio, Return On Asset and Debt to Asset Ratio

 

Key Words :   Current Ratio, Return On Asset, Debt to Asset Ratio, Total Asset Turnover, Earning Management, Growth Sales


References


Arifin, Zainal. 2004. Teori Keuangan dan Pasar Modal, Penerbit Ekonisia, Yogyakarta.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Edisi kelima. Semarang: Badan Penerbit Universitas Diponegoro.

Harahap, Sofyan Syafri. 2008. Analisa Kritis Atas Laporan Keuangan, PT Raja Grafindo Persada, Jakarta.

Harjito, Agus dan Martono. 2007. Manajemen Keuangan, Ekonusa. Yogyakarta.

Brigham, Eugene F. and Houston F. Joel. 2006. Fundamentals of Financial Management, Dasar-dasar Manajemen Keuangan, Terjemahan Ali Akbar Yulianto, Edisi Kesepuluh, Penerbit Salemba Empat, Buku Satu, Jakarta.

Jensen, M.C. dan W.H. Meckling. 1976. Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure.Journal of Financial Economics 3(4):305--360.

Kasmir. 2008. Bank dan Lembaga Keuangan Lainnya. Penerbit Rajagrafindo. Jakarta

Made, I Gusti Ayu Made dan Asri Dwija Putri. 2012. Pengaruh Kebijakan Dividen dan Good Corporate Governance terhadap Manajemen Laba. Buletin Studi Ekonomi,Volume 17, No. 2, Agustus 2012 ISSN 1410-4628

Mardiyanto, Handono, 2009. Intisari Manajemen Keuangan,. Grasindo, Jakarta.

Scott, William R., 2003. Financial Accounting Theory, Third Edition, University of Waterloo.

Syamsudin, Lukman. 2009. Manajemen Keuangan Perusahaan. PT Raja Grafindo Persada, Jakarta.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Journal of Accounting and Management Innovation

________________________________________________________________________

Journal of Accounting and Management Innovation is published by The Business Center in Research and Community Center Institution of Universitas Pelita Harapan Medan.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.