Analaisis Manajemen Laba dan Faktor-Faktor yang Berpengaruh Terhadap Laba Perusahaan di Masa yang Akan Datang

Evalina, Sri (2012) Analaisis Manajemen Laba dan Faktor-Faktor yang Berpengaruh Terhadap Laba Perusahaan di Masa yang Akan Datang. Undergraduate thesis, Universitas Internasional Batam.

Text Sri Evalina_0842003.pdf - Published Version Restricted to Repository staff only Download (1MB)

Abstract

The purpose of this research is to analyze the effect whether current profitability, past profitability, operating cash flows, earnings per share, debt to equity ratio, market capitalization, and firm’s assets have a predictive ability to predict future profitability, and whether earnings management provides incremental information which is relative to current profitability, past profitability, operating cash flows, earnings per share, debt to equity ratio, market capitalization, and firm’s assets, to predict future profitability. The samples were 449 manufacturing and non-manufacturing listed firms in Indonesia Stock Exchanges (IDX), which were selected by using purposive sampling method. Those selected firms announced their financial statement during 2003 to 2010. The secondary data was collected from the annual financial report of the companies in Indonesia Stock Exchange. The data analyzed by using multiple regression method. Independent variables are the current profitability, past profitability, operating cash flows, earnings per share, debt to equity ratio, market capitalization, firm’s assets and earnings management while the dependent variable is the future profitability. The research findings revealed that selected samples and the qualified selected criteria are 602 samples. The current profitability, past profitability, earnings per share and firm’s assets have the ability to predict future profitability, except operating cash flows, debt to equity ratio and market capitalization. The other results of this research is that earnings management provides incremental information which is relative to current profitability, past profitability, operating cash flows, earnings per share, debt to equity ratio, market capitalization, and firm’s assets to predict future profitability. Key words: current profitability, past profitability, operating cash flows, earnings per share, debt to equity ratio, market capitalization, firm’s assets, earnings management and future profitability.

Actions (login required)

View Item