ANALISIS PENGARUH MANAJEMEN LABA AKRUAL DAN REAL TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE

NIAR AZRIYA, 1421031011 (2017) ANALISIS PENGARUH MANAJEMEN LABA AKRUAL DAN REAL TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE. Masters thesis, Universitas Lampung.

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Abstrak

Penelitian ini bertujuan menguji pengaruh manajemen laba akrual dan real terhadap corporate environmental disclosure. Variabel manajemen laba akrual diukur dengan menggunakan discretionary accrual dan manajemen laba real diukur dengan abnormal cash flows from operating, abnormal production costs, dan abnormal discretionary expenses dengan menggunakan model Roychowdhury (2006). Variabel corporate environmental disclosure diukur dengan menggunakan indeks Clarkson, et.al (2008). Sampel penelitian sebanyak 107 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara statistik manajemen laba akrual dan real tidak berpengaruh terhadap corporate environmental disclosure. Kata kunci: manajemen laba akrual, manajemen laba real, corporate environmental disclosure ABSTRACT The purpose of this research is to examine of the effect of accrual and real earnings management on corporate environmental disclosure. The variabel accrual earnings management measure use discretionary accrual and abnormal cash flows from operating, abnormal production costs, and abnormal discretionary expenses measured for real earnings management with Roychowdhury (2006) model. corporate environmental disclosure variabel measured with Index Clarkson, et al (2008). Sampel in this research is 107 companies. Hypothesis testing was done by using multiple regression method. The result shows that statistically, accrual and real earnings management has no significant effect on corporate environmental disclosure. Key words: accrual earnings management, real earnings management, corporate environmental disclosure.

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: 8887381 . Digilib
Date Deposited: 08 Feb 2017 03:40
Last Modified: 08 Feb 2017 03:40
URI: http://digilib.unila.ac.id/id/eprint/25497

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