?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+MANAJEMEN+LABA+AKRUAL%2C+RETURN+ON+ASSET%2C+DAN%0D%0AKEBIJAKAN+HUTANG+TERHADAP+TOBIN%E2%80%99S+Q%0D%0A(Studi+Pada+Perusahaan+Manufaktur+Sektor+Makanan+dan+Minuman+Yang%0D%0ATerdaftar+Di+Bursa+Efek+Indonesia+Periode+2012-2014)&rft.creator=Eka+Novia+Harningsih%2C+1216051036&rft.subject=+&rft.description=Tujuan+penelitian+ini+adalah+untuk+mengetahui+pengaruh+manajemen+laba+akrual.%0D%0AReturn+On+Asset%2C+dan+kebijakan+hutang+terhadap+Tobin%E2%80%99s+Q.+Sampel+pada%0D%0Apenelitian+ini+terdiri+dari+14+perusahaan+manufaktur+sektor+makanan+dan+minuman%0D%0Ayang+terdaftar+di+Bursa+Efek+Indonesia+(BEI)+periode+2012-2014.+Sampel+dipilih%0D%0Amenggunakan+purposive+sampling.+Teknik+analisis+data+menggunakan+regresi%0D%0Alinier+berganda+dengan+pendekatan+data+panel+yang+menggunakan+alat+uji+statistik%0D%0AEviews+6.+Hasil+penelitian+ini+menunjukkan+bahwa+kemampuan+penjelasan+oleh%0D%0Avariasi+dari+tiga+variabel+independen+tersebut+terhadap+Tobin%E2%80%99s+Q+86%25%2C+Sedangkan%0D%0Asisanya+14%25+dipengaruhi+oleh+faktor+lain+di+luar+penelitian+ini.+Hasil+uji+F%0D%0Amenunjukkan+bahwa+manajemen+laba+akrual+%2C+return+on+asset+dan+kebijakan%0D%0Ahutang+secara+simultan+berpengaruh+signifikan+terhadap+Tobin%E2%80%99s+Q.+Hasil+uji+T%0D%0Amenunjukkan+bahwa+manajemen+laba+akrual+secara+parsial+berpengaruh+signifikan%0D%0Aterhadap+Tobin%E2%80%99s+Q%2C+sedangkan+return+on+asset+dan+kebijakan+hutang+secara%0D%0Aparsial+berpengaruh+tidak+signifikan+terhadap+Tobin%E2%80%99s+Q.%0D%0AKata+kunci%3A+Kebijakan+Hutang%2C+Manajemen+Laba+Akrual%2C+Return+On%0D%0AAsset%2C+Tobin%E2%80%99s+Q%0D%0A%0D%0A%0D%0AABSTRAK+BAHASA+INGGRIS%0D%0A%0D%0AThe+purpose+of+this+research+was+to+determine+the+influence+of+management%0D%0Aaccrual+earnings%2C+return+on+asset%2C+and+debt+policy+on+tobin%3Bs+q%2C+The+sample+in+this%0D%0Aresearch+consisted+of+14+companies+sector+food+and+drink+listed+in+Indonesia%0D%0AStock+Exchange+(IDX)+2012-2014.+The+sample+was+selected+using+purposive%0D%0Asampling.+Data+were+analyzed+using+multiple+liner+regression+with+panel+data%0D%0Aapproach+that+uses+statistical+test+equipment+Eviews+6.+The+results+of+this%0D%0Aresearch+showed+that+the+ability+of+explanation+by+the+variation+of+the+three%0D%0Aindependent+variables+on+firm+value+by+86%25%2C+while+the+remaining+14%25+are%0D%0Ainfluenced+by+other+factor+outside+of+this+research.+F+test+result+showed+that+the%0D%0Amanagement+accrual+earnings%2C+return+on+asset+and+debt+policy+simultaneously%0D%0Asignificant+effect+on+Tobin+%E2%80%98s+Q.+T+test+results+showed+that+the+management%0D%0Aaccrual+earnings+partially+significant+effect+on+Tobin%E2%80%99s+Q%2C+while+return+on+asset%0D%0Aand+debt+policy+partiallynot+significant+effect+on+Tobin%E2%80%99s+Q.%0D%0AKeywords%3A+Debt+Policy%2C+Management+Accrual+Earnings%2C+Return+On%0D%0AAsset%2C+Tobin%E2%80%99s+Q&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2016-02-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21265%2F1%2FABSTRAK%2520%2528BAHASA%2520INGGRIS%2520%2526%2520INDONESIA%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21265%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21265%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Eka+Novia+Harningsih%2C+1216051036++(2016)+PENGARUH+MANAJEMEN+LABA+AKRUAL%2C+RETURN+ON+ASSET%2C+DAN+KEBIJAKAN+HUTANG+TERHADAP+TOBIN%E2%80%99S+Q+(Studi+Pada+Perusahaan+Manufaktur+Sektor+Makanan+dan+Minuman+Yang+Terdaftar+Di+Bursa+Efek+Indonesia+Periode+2012-2014).++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F21265%2F