?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+TOTAL+ASSET+TERHADAP+EARNINGS+MANAGEMENT%0D%0A(STUDI+TERHADAP+PERUSAHAAN+PT.+PLN+PERSERO+INDONESIA%0D%0APERIODE+2002-2012)%0D%0A&rft.creator=DARYONO+TONI+SUGIHARTO%2C+08110310003&rft.subject=HB+Economic+Theory&rft.subject=HD28+Management.+Industrial+Management&rft.description=ABSTRAK%0D%0A%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+hubungan+yang+ada+antara+Total+Asset%0D%0Aterhadap+Earnings+Management+yang+mempunyai+dampak+adanya+indikasi%0D%0Aterjadinya+Political+Cost.+Variabel+independent+yang+digunakan+dalam+penelitian%0D%0Aini+adalah+Total+Asset.+Sedangkan+variable+dependent+dalam+penelitian+ini+adalah%0D%0AEarnings+Management+dengan+alat+ukurnya+adalah+Total+Accruals.%0D%0APenelitian+ini+dengan+cara+melakukan+pengamatan+terhadap+laporan+keuangan%0D%0Atahunan+(annual+report)+perusahaan+PT.+PLN+Persero.+Data+penelitian+ini+berasal%0D%0Adari+data+sekundar.+Setelah+data+terkumpul+maka+dilakukan+analisis+statistic+data%0D%0Adeskriptif%2C+uji+asumsi+klasik%2C+uji+hipotesis+serta+analisis+regresi+linier+sederhana.%0D%0ABerdasarkan+hasil+analisis+yang+dilakukan+menunjukkan+bahwasannya+adanya%0D%0Apengaruh+yang+cukup+signifikan+antara+naiknya+pertumbuhan+nilai+total+asset%0D%0Aperusahaan+terhadap+menurunnya+nilai+total+accruals+perusahaan+sehingga%0D%0Aterindikasi+adanya+tindakan+poitical+cost+pada+perusahaan+PT.+PLN+Persero%0D%0AIndoneisa+di+dalam+mengurangi+beban+politik+yang+terjadi+akibat+tekanan+dari%0D%0Apemerintah+atau+negara.%0D%0AKata+Kunci+%3A+Total+Asset%2C+Earnings+Management%2C+Total+Accrual%2C+Political+Cost.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+purpose+of+this+study+was+to+analyze+the+relationships+that+exist+between+the%0D%0ATotal+Assets+of+the+Earnings+Management+that+have+an+impact+is+any+indication+of%0D%0APolitical+Cost+.+The+independent+variable+used+in+this+study+is+the+Total+Assets.%0D%0AWhile+the+dependent+variable+in+this+study+is+Earnings+Management+with+the%0D%0Ameasuring+instrument+is+Total+Accruals.%0D%0AThis+research+by+means+of+observations+on+the+annual+financial+statements%0D%0A(annual+report)+company+PT+.+PLN+Persero+Indonesia.+The+research+data+is%0D%0Aderived+from+the+data+sekundar+.+After+the+data+collected+then+performed%0D%0Astatistical+analysis+of+descriptive+data+%2C+the+classic+assumption+test+%2C+hypothesis%0D%0Atesting+and+simple+linear+regression+analysis.%0D%0AAccording+to+analysis+carried+out+showed+that+any+significant+influence+among+the%0D%0Arising+growth+in+the+value+of+total+assets+of+the+company+against+the+declining%0D%0Avalue+of+total+accruals+companies+that+mark+sense+indicated+the+cost+political%0D%0Aaction+at+PT.+PLN+Persero+Indonesia+in+reducing+the+burden+of+politics+happens%0D%0Aby+the+government+or+the+state+nation.%0D%0AKeywords%3A+Total+Asset%2C+Earnings+Management%2C+Total+Accrual%2C+Political+Cost.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2015-10-01&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F2%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F3%2FCOVER%2520DEPAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F4%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F5%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F6%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F7%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F8%2FMENGESAHKAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F9%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F10%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F11%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F12%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F13%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F13%2FSURAT%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F13%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F14%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F15%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F16%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F17%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F13904%2F18%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F139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