?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+MASALAH+LINGKUNGAN+DAN+MASALAH+KEUANGAN+TERHADAP+PRAKTIK+EARNINGS+MANAGEMENT%3A+PERSPEKTIF+POLITICAL+COST+HYPOTHESIS%0D%0A(Studi+Empiris+pada+Perusahaan+Sektor+Non+Keuangan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2011-2015)%0D%0A&rft.creator=RIA+GUSLIMAWATI%2C+1311031095&rft.subject=HF5601+Accounting&rft.description=ABSTRACT%0D%0A%0D%0AThis+study+aims+to+examine+the+effect+of+enviromental+and+financial+problem+on+earnings+management+practices+on+non-financial+sector+companies+listed+in+IDX+period+2011-2015.+The+independent+variables+used+in+this+study+are+environmental+problems+and+financial+problems.+While+the+dependent+variable+used+in+this+study+is+earnings+management+that+proxied+by+using+accrual-based+earnings+management+and+real+earnings+management+by+adding+three+control+variables%3A+firm+size+(Size)%2C+leverage+(Lev)%2C+and+profitability+(ROA).%0D%0AThe+population+of+this+study+is+non-financial+sector+companies+(sub+sectors%3A+agricuture%2C+mining%2C+and+manufacturing)+listed+in+IDX+period+2011-2015+by+using+purposive+sampling+method.++Based+on+these+criteria%2C+44+companies+selected+as+samples+of+this+study.+Data+analysis+technique+used+in+this+study+is+multiple+regression+analysis.%0D%0AThe+result+showed+that+enviromental+problems+have+a+positive+signficant+effect+on+accrual-based+earnings+management+and+provide+evidence+that+supports+the+political+cost+hypothesis.+While+financial+problems+have+no+significant+effect+on+accrual-based+earnings+management.+Enviromental+and+financial+problems+also+have+no+significant+effect+on+real+earnings+management.%0D%0A%0D%0AKeywords%3A+Earnings+Management%2C+Accrual-Based+Earnings%2C+Real+Earnings+Management%2C+Political+Cost+Hypothesis%2C+Enviromental+Problems%2C+Financial+Problems.%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+pengaruh+masalah+lingkungan+dan+masalah+keuangan+terhadap+praktik+earnings+management+pada+perusahaan+sektor+non-keuangan+yang+terdaftar+di+BEI+periode+2011-2015.+Variabel+independen+yang+digunakan+dalam+penelitian+ini+adalah+masalah+lingkungan+dan+masalah+keuangan.+Sedangkan+variabel+dependen+yang+digunakan+dalam+penelitian+ini+adalah+earnings+management+yang+diproksikan+dengan+menggunakan+accrual-based+earnings+management+dan+real+earnings+management.+Penelitian+ini+juga+menambahkan+tiga+variabel+kontrol+yaitu+ukuran+perusahaan+(Size)%2C+leverage+(Lev)%2C+dan+profitabilitas+(ROA).+%0D%0APopulasi+dalam+penelitian+ini+adalah+perusahaan+sektor+non-keuangan+bagian+sub+sektor+pertanian%2C+pertambangan+dan+industri+manufaktur+yang+terdaftar+di+BEI+periode+2011-2015.+Metode+penentuan+sampel+dilakukan+dengan+menggunakan+purposive+sampling.+Berdasarkan+kriteria+tersebut+maka+sebanyak+44+perusahaan+terpilih+sebagai+sampel.+Teknik+analisis+data+yang+digunakan+dalam+penelitian+ini+adalah+analisis+regresi+berganda.+%0D%0AHasil+dari+penelitian+ini+menunjukkan+bahwa+variabel+masalah+lingkungan+berpengaruh+positif+signifikan+terhadap+accrual-based+earnings+management+dan+dapat+memberikan+bukti+yang+mendukung+political+cost+hypothesis.+Sedangkan+masalah+keuangan+tidak+memiliki+pengaruh+terhadap+accrual-based+earnings+management+%2C+serta+masalah+lingkungan+dan+keuangan+juga+tidak+memiliki+pengaruh+yang+signifikan+terhadap+real+earnings+management.%0D%0A%0D%0AKata+Kunci%3A+Earnings+Management%2C+Accrual-Based+Earnings%2C+Real+Earnings+Management%2C+Political+Cost+Hypothesis%2C+Enviromental+Problems%2C+Financial+Problems.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-07-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27893%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27893%2F3%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27893%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++RIA+GUSLIMAWATI%2C+1311031095++(2017)+PENGARUH+MASALAH+LINGKUNGAN+DAN+MASALAH+KEUANGAN+TERHADAP+PRAKTIK+EARNINGS+MANAGEMENT%3A+PERSPEKTIF+POLITICAL+COST+HYPOTHESIS+(Studi+Empiris+pada+Perusahaan+Sektor+Non+Keuangan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2011-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F27893%2F