PERSEPSI MANAJER PERUSAHAAN KONSTRUKSI DI KOTA PALEMBANG TERHADAP PRAKTIK EARNINGS MANAGEMENT DITINJAU DARI PERSPEKTIF MASA KERJA

DAMAYANTI, ULIN and Abukosim, Abukosim (2009) PERSEPSI MANAJER PERUSAHAAN KONSTRUKSI DI KOTA PALEMBANG TERHADAP PRAKTIK EARNINGS MANAGEMENT DITINJAU DARI PERSPEKTIF MASA KERJA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini melihat besarnya kecenderungan atas faktor-faktor yang dilakukan seorang manajer sebagai pihak yang mengelola dan bertangggungjawab atas perusahaan (teori keagenan) dalam praktik earnings management. Faktor-faktor yang dilakukan manajer tersebut adalah jenis manipulasi, arah manipulasi, materialitas dan kecenderungan manipulasi. Hasil dari penelitian ini menerangkan bahwa secara keseluruhan, manajer tidak melakukan praktik earnings management berdasarkan faktor materialitasnya. Meskipun demikian, nilai untuk masing-masing faktor tersebut tidak jauh berbeda. Hal ini menandakan bahwa manajer dapat mengatur tindakannya dalam praktik earnings management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Earnings Management, Teori Keagenan, Faktor-Faktor yang dilakukao dalam praktik earnings management
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 03 Mar 2020 07:25
Last Modified: 03 Mar 2020 07:25
URI: http://repository.unsri.ac.id/id/eprint/27830

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