PENGARUH TOTAL ASSET TERHADAP EARNINGS MANAGEMENT (STUDI TERHADAP PERUSAHAAN PT. PLN PERSERO INDONESIA PERIODE 2002-2012)

DARYONO TONI SUGIHARTO, 08110310003 (2015) PENGARUH TOTAL ASSET TERHADAP EARNINGS MANAGEMENT (STUDI TERHADAP PERUSAHAAN PT. PLN PERSERO INDONESIA PERIODE 2002-2012). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

ABSTRAK Penelitian ini bertujuan untuk menganalisis hubungan yang ada antara Total Asset terhadap Earnings Management yang mempunyai dampak adanya indikasi terjadinya Political Cost. Variabel independent yang digunakan dalam penelitian ini adalah Total Asset. Sedangkan variable dependent dalam penelitian ini adalah Earnings Management dengan alat ukurnya adalah Total Accruals. Penelitian ini dengan cara melakukan pengamatan terhadap laporan keuangan tahunan (annual report) perusahaan PT. PLN Persero. Data penelitian ini berasal dari data sekundar. Setelah data terkumpul maka dilakukan analisis statistic data deskriptif, uji asumsi klasik, uji hipotesis serta analisis regresi linier sederhana. Berdasarkan hasil analisis yang dilakukan menunjukkan bahwasannya adanya pengaruh yang cukup signifikan antara naiknya pertumbuhan nilai total asset perusahaan terhadap menurunnya nilai total accruals perusahaan sehingga terindikasi adanya tindakan poitical cost pada perusahaan PT. PLN Persero Indoneisa di dalam mengurangi beban politik yang terjadi akibat tekanan dari pemerintah atau negara. Kata Kunci : Total Asset, Earnings Management, Total Accrual, Political Cost. ABSTRACT The purpose of this study was to analyze the relationships that exist between the Total Assets of the Earnings Management that have an impact is any indication of Political Cost . The independent variable used in this study is the Total Assets. While the dependent variable in this study is Earnings Management with the measuring instrument is Total Accruals. This research by means of observations on the annual financial statements (annual report) company PT . PLN Persero Indonesia. The research data is derived from the data sekundar . After the data collected then performed statistical analysis of descriptive data , the classic assumption test , hypothesis testing and simple linear regression analysis. According to analysis carried out showed that any significant influence among the rising growth in the value of total assets of the company against the declining value of total accruals companies that mark sense indicated the cost political action at PT. PLN Persero Indonesia in reducing the burden of politics happens by the government or the state nation. Keywords: Total Asset, Earnings Management, Total Accrual, Political Cost.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 6789833 . Digilib
Date Deposited: 23 Oct 2015 09:02
Last Modified: 23 Oct 2015 09:02
URI: http://digilib.unila.ac.id/id/eprint/13904

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