Ina Sukmawati, - (2020) PENGARUH MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2018). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk melihat pengaruh manajemen laba melalui manipulasi aktivitas riil terhadap return saham. Metode penelitian yang digunakan yaitu deskriptif verifikatif. Teknik pengumpulan data dilakukan dengan studi dokumentasi yaitu data sekunder berupa laporan keuangan dan data harga saham perusahaan dari website resmi Bursa Efek Indonesia (BEI). Adapun populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di BEI tahun 2014 – 2018, yaitu sebanyak 34 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 30 perusahaan selama 5 tahun dan diperoleh 150 data observasi. Dalam penelitian ini variabel manajemen laba melalui manipulasi aktivitas riil diukur dengan tingkat Abnormal Cash Flow Operation (Abn_CFO), sedangkan variabel return saham diukur dengan capital gainloss yield. Selain itu, terdapat variabel kontrol yang digunakan yakni ukuran perusahaan diukur dengan ln asset, leverage diukur dengan Debt to Equity Ratio (DER) dan nilai pasar diukur dengan Price Book Value (PBV). Analisis statistik yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Adapun kesimpulan penelitian ini diperoleh bahwa manajemen laba melalui manipulasi aktivitas riil berpengaruh positif signifikan terhadap return saham. Hasil penelitian pada variabel kontrol, ukuran perusahaan berpengaruh tidak signifikan, leverage berpengaruh negatif signifikan, dan nilai pasar berpengaruh positif signifikan terhadap return saham. This study aims to see the effect of earnings management through real activites manipulation to stock returns. The method used in this research is descriptive and verification. The data collection technique was carried out with the documentation study of secondary data in the form of financial statements and company stock price data from the official website of the Indonesia Stock Exchange (IDX). The population in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2014 - 2018, as many as 34 companies. The techniques of sampling taken are purposive sampling and obtained 30 companies over the past 5 years and obtained 150 observation data. In this study earnings management through real activites manipulation variable was measured by the level of Abnormal Cash Flow Operation (Abn_CFO), while the stock return variable was measured by the level of capital gain or loss yield. In addition, there are control variables that are used is company size measured by ln assets, leverage was measured by Debt to Equity Ratio (DER) and market value was measured by Price Book Value (PBV). The statistical analysis used in this study is multiple linear regression analysis. The conclusion of this research is earnings management through real activities manipulation has a significant positive effect on stock returns. The results of the study on control variables, company size have no significant effect, leverage has a significant negative effect, and market value has a significant positive effect on stock returns.
| Item Type: | Thesis (S1) |
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| Additional Information: | No Panggil : S PEA INA p-2020; NIM : 1604542 |
| Uncontrolled Keywords: | Manajemen Laba melalui Manipulasi Aktivitas Riil, Return Saham |
| Subjects: | H Social Sciences > HC Economic History and Conditions L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Ina Sukmawati |
| Date Deposited: | 27 Aug 2020 07:56 |
| Last Modified: | 27 Aug 2020 07:56 |
| URI: | http://repository.upi.edu/id/eprint/50780 |
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