PENGARUH DISCRETIONARY ACCRUAL, NON DISCRETIONARY ACCRUAL, DAN OPERATING CASH FLOW TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR INDONESIA

Dwi Tirta Kencana, 1321031003 (2016) PENGARUH DISCRETIONARY ACCRUAL, NON DISCRETIONARY ACCRUAL, DAN OPERATING CASH FLOW TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR INDONESIA. Masters thesis, Universitas Lampung.

[img]
Preview
Text
ABSTRAK (INDONESIA&INGGRIS).pdf

Download (87Kb) | Preview
[img] Text
TESIS FULL.pdf
Restricted to Registered users only

Download (1673Kb)
[img]
Preview
Text
TESIS TANPA BAB PEMBAHASAN.pdf

Download (1501Kb) | Preview

Abstrak

Teori keagenan menyatakan bahwa masing-masing individu semata-mata termotivasi oleh kepentingan sendiri sehingga menimbulkan konflik kepentingan antara principal dan agent. Standar Akuntansi yang dikeluarkan oleh Ikatan Akuntansi Indonesia (IAI) memperbolehkan pihak manajemen melakukan kebijakan sendiri dalam menggunakan metode akuntansi dalam perusahaannya. Kewenangan tersebut memberi peluang bagi pihak manajemen untuk melakukan tindakan manajemen laba. Discretionary accrual dan non discretionary accrual merupakan proksi dari tindakan manajemen laba. Keberadaan informasi laba dan arus kas dipandang oleh pemakai informasi sebagai hal yang saling melengkapi guna mengevaluasi kinerja perusahaan. Informasi arus kas dan laba memiliki kandungan informasi jika pada saat diumumkan ada reaksi pasar. Reaksi pasar ditunjukkan adanya perubahan harga sekuritas yang diukur dengan return saham. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris ada atau tidaknya pengaruh discretionary accrual, non discretionary accrual, operating cash flow terhadap return saham. Data yang digunakan adalah data sekunder yang berasal dari laporan keuangan perusahaan. Jumlah sampel sebanyak 45 perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2010-2014. Metode analisis yang digunakan dalam penelitian ini adalaha analisis regresi linier berganda dengan alat analisis SPSS versi 20. Hasil dari penelitian ini adalah discretionary accrual, non discretionary accrual, dan operating cash flow tidak berpengaruh pada return saham. Kata Kunci: Manajemen Laba, Discretionary Accrual, Non Discretionary Accrual, Operating Cash Flow, Return Saham. Agency theory States that each individual is motivated by its own interests so as to give rise to a conflict of interest between a principal and an agent. Accounting standards issued by Indonesian Institute of Accountants (IAI) allows the management did their own policy in using accounting methods in his company. The authority gave the opportunity for the management to perform management actions. Discretionary and non discretionary accrual is a proxy of management actions. The existence of profit and cash flow information is viewed by the user as a matter of information complement each other in order to evaluate the company's performance. Cash flow and earnings information contain information if at the moment it was announced there was a reaction in the market. Market reaction indicated the existence of price changes of securities as measured by return on stock. The purpose of this research is to provide empirical evidence or no influence of the discretionary accrual, non discretionary accrual, operating cash flow toward the return of stock. The data used are secondary data are derived from the financial statements of the company. The number of samples as much as 45 manufacturing company listed in Indonesia stock exchange period 2010-2014. Methods of analysis used in this study is a linear multiple regression analysis with SPSS Analysis tool version 20. The results of this research are the discretionary accrual, non discretionary accrual, and operating cash flow has no effect on stock return. Keywords: Management, Discretionary Accrual, Non Discretionary Accrual, Operating Cash Flow, Return On Stock.

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: 2222328 . Digilib
Date Deposited: 10 Jun 2016 02:21
Last Modified: 10 Jun 2016 02:21
URI: http://digilib.unila.ac.id/id/eprint/22390

Actions (login required)

View Item View Item