PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

SITUMEANG, VICTOR NUGRAHA FB and Yusnaini, Yusnaini and Safitri, Rika Henda (2019) PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018. Undergraduate thesis, Sriwijaya University.

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Abstract

This study discusses earnings management, liquidity, solvency, and profitability for the disclosure of financial statements in manufacturing companies found on the Indonesia Stock Exchange in 2014-2018. This study uses descriptive quantitative methods. The method of data collection uses secondary data obtained from the official website of the Indonesia Stock Exchange. Data will be processed using IBM SPSS version 23. Data analysis techniques used are descriptive statistical tests, classic assumption tests, multiple linear regression analysis, and hypothesis testing. Based on the results of the research conducted, a conclusion is obtained at 1) the determination coefficient value is 0.070 or 7%; 2) earnings management, liquidity, and solvency do not affect financial reporting while profitability affects financial statement disclosures; 3) Test of significance of the regression coefficient shows that the independent variables in this study have an influence on the disclosure of financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengungkapan Laporan Keuangan, Manajemen Laba, Likuiditas, Solvabilitas, Profitabilitas
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4869 not found.
Date Deposited:	27 Jan 2020 06:54
Last Modified:	27 Jan 2020 06:54
URI:	http://repository.unsri.ac.id/id/eprint/25903

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