?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KECAKAPAN+MANAJERIAL+TERHADAP+MANAJEMEN+LABA+DENGAN+KEPEMILIKAN+MANAJERIAL+SEBAGAI+VARIABEL+PEMODERASI&rft.creator=Herlina%2C+1011031008&rft.subject=+&rft.subject=HF5601+Accounting&rft.description=ABSTRACT%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+pengaruh+kecakapan+manajerial+terhadap+manajemen+laba+dengan+kepemilikan+manajerial+sebagai+variabel+pemoderasi.+Kecakapan+manajerial+diukur+menggunakan+Data+Envelopment+Analysis+(DEA)+yang+mengukur+tingkat+efisiensi+manajer.+Manajemen+laba+diukur+dengan+menggunakan+discretionary+accrual+dengan+menggunakan+model+Modified+Jones.+Kepemilikan+manajerial+dihitung+dengan+cara+membandingkan+jumlah+saham+perusahaan+yang+dimiliki+oleh+direktur+dan+atau+komisaris+dengan+jumlah+total+saham+yang+beredar.%0D%0A%0D%0APenelitian+ini+menggunakan+sampel+perusahaan+manufaktur+selama+tahun+2011-2013+dengan+menggunakan+metode+purposive+sampling.+Data+yang+digunakan+diperoleh+dari+laporan+tahunan+dan+laporan+keuangan+perusahaan+manufaktur+yang+terdaftar+BEI.+Terdapat+90+perusahaan+selama+tahun+2011-2013+yang+memenuhi+kriteria.+Metode+analisis+yang+digunakan+dalam+penelitian+ini+adalah+analisis+regresi+berganda.%0D%0A%0D%0AHasil+penelitian+menunjukkan+bahwa+manajemen+laba+(earnings+management)+tidak+dipengaruhi+oleh+kecakapan+manajerial%2C+sedangkan+kepemilikan+manajerial+tidak+mempengaruhi+hubungan+kecakapan+manajerial+dengan+manajemen+laba+(earnings+management).%0D%0A%0D%0AKata+kunci%3A+Manajemen+Laba%2C+Kecakapan+Manajerial%2C+Kepemilikan+Manajerial%2C+Data+Envelopment+Analysis+(DEA).%0D%0A%0D%0A%0D%0A%0D%0AThe+purpose+of+this+study+is+to+examine+the+influence+of+managerial+ability+on+earning+management+by+managerial+ownership+as+a+moderating+variable.+Managerial+ability+is+measured+using+Data+Envelopment+Analysis+(DEA)+to+measure+the+level+of+efficiency+manager.+Earning+management+is+measured+with+discretionary+accrual+using+modified+Jones+model.+Managerial+ownership+is+performed+as+percentage+of+outstanding+shares+held+by+directors+and+or+commissioners.%0D%0A%0D%0AThis+study+used+a+sample+of+manufacturing+companies+during+the+years+2011-2013+by+using+purposive+sampling+method.+The+data+used+were+optained+from+annual+reports+listed+manufacturing+companies+BEI.+There+are+90+companies+during+the+years+2011-2013+that+meet+the+criteria.+The+method+of+analysis+used+in+this+study+is+multiple+regression+analysis.+%0D%0A%0D%0AThe+result+shows+that+earning+management+is+not+influenced+by+managerial+ability%2C+while+managerial+ownership+did+not+have+any+effect+on+the+relationship+between+managerial+ability+and+earning+management.%0D%0A%0D%0AKeywords%3A+earning+management%2C+managerial+ability%2C+managerial+ownership%2C+Data+Envelopment+Analysis+(DEA).%0D%0A%0D%0A&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2015-06-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F4%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F5%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F6%2FPERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F7%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F8%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F9%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F10%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F11%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F12%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F13%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F14%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F15%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F16%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F17%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F18%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10564%2F19%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Herlina%2C+1011031008++(2015)+PENGARUH+KECAKAPAN+MANAJERIAL+TERHADAP+MANAJEMEN+LABA+DENGAN+KEPEMILIKAN+MANAJERIAL+SEBAGAI+VARIABEL+PEMODERASI.++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2F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