?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+EARNINGS+MANAGEMENT+TERHADAP+%0D%0ASUKU+BUNGA+KREDIT%0D%0A&rft.creator=Rachmat+Saleh+Hadinugraha%2C+1311031088&rft.subject=HF5601+Accounting&rft.description=ABSTRACT%0D%0A%0D%0A%0D%0AThis+study+aims+to+analyze+the+effect+of+earnings+management+on+lending+rates+on+banking+companies+listed+on+the+Indonesia+Stock+Exchange.+This+will+provide+empirical+evidence+about+the+effect+of+earnings+management+on+the+formation+of+lending+rates.+The+sample+in+this+research+is+obtained+by+using+purposive+sampling+method.%0D%0A%0D%0ABased+on+the+existing+criteria%2C+29+banking+companies+were+selected+as+research+samples.+Hypothesis+testing+is+done+by+using+multiple+regression+test+previously+conducted+normality+test+on+each+variable+first.+In+addition%2C+there+were+also+different+tests+using+independent+sample+t-test+to+determine+whether+there+was+a+difference+between+discretionary+accruals+measured+using+the+specific+accruals+model+with+discretionary+accruals+measured+using+modified+jones+model.%0D%0A%0D%0AThe+result+of+the+research+shows+that+the+hypothesis+proposed+by+the+researcher+is+supported%2C+where+the+earnings+management+which+is+proxied+by+using+discretionary+accruals+has+a+significant+effect+on+the+credit+interest+rate.+In+addition+from+the+results+of+statistical+tests+t%2C+it+was+found+that+the+control+variables+in+the+form+of+company+size+also+have+a+significant+effect+on+lending+rates.+In+a+different+test+conducted+in+this+study%2C+we+found+results+showing+that+there+is+no+difference+in+average+discretionary+accruals+calculated+using+the+specified+accruals+model+(Beaver+et+al%2C+1996)+with+average+discretionary+accruals+calculated+using+modified+jones+model+(Dechow+et+al.%2C+1995).%0D%0A%0D%0AKeywords%3A+company+size%2C+earnings+management+%2C+lending+rates%2C+leverage+and+the+company%E2%80%99s+growth%0D%0A%0D%0AABSTRAK%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+untuk+menganalisis+pengaruh+earnings+management+terhadap+suku+bunga+kredit+pada+perusahaan+perbankan+yang+terdaftar+di+Bursa+Efek+Indonesia.+Hal+tersebut+akan+memberikan+bukti+empiris+tentang+pengaruh+earnings+management+terhadap+pembentukan+suku+bunga+kredit.+Sampel+pada+penelitian+ini+diperoleh+dengan+menggunakan+metode+purposive+sampling.%0D%0A%0D%0ABerdasarkan+kriteria+yang+ada%2C+diperoleh+29+perusahaan+perbankan+yang+menjadi+sampel+penelitian.+Pengujian+hipotesis+dilakukan+dengan+menggunakan+uji+regresi+berganda+yang+sebelumnya+dilakukan+uji+normalitas+pada+masing-masing+variabel+terlebih+dahulu.+Selain+itu+dilakukan+juga+uji+beda+menggunakan+independent+sample+t-test+untuk+mengetahui+ada+tidaknya+perbedaan+antara+discretionary+accruals+yang+diukur+menggunakan+spesific+accruals+model+dengan+discretionary+accruals+yang+diukur+menggunakan+modified+jones+model.%0D%0A%0D%0AHasil+dari+penelitian+menunjukkan+bahwa+hipotesis+yang+diajukan+peneliti+terdukung%2C+dimana+earnings+management+yang+diproksikan+menggunakan+discretionary+accruals+berpengaruh+signifikan+terhadap+suku+bunga+kredit.+Selain+itu+dari+hasil+uji+statistik+t%2C+ditemukan+bahwa+variabel+kontrol+yang+berupa+ukuran+perusahaan+juga+memiliki+pengaruh+yang+signifikan+terhadap+suku+bunga+kredit.+Kemudian+pada+uji+beda+yang+dilakukan+dalam+penelitian+ini%2C+ditemukan+hasil+yang+menunjukkan+bahwa+tidak+terdapat+perbedaan+rata-rata+discretionary+accruals+yang+dihitung+menggunakan+specified+accruals+model+(Beaver+et+al%2C+1996)+dengan+rata-rata+discretionary+accruals+yang+dihitung+menggunakan+modified+jones+model+(Dechow+et+al%2C+1995).%0D%0A%0D%0AKata+kunci%3A+earnings+management%2C+leverage%2C+pertumbuhan+perusahaan%2C+suku+bunga+kredit+dan+ukuran+perusahaan%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-09-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28472%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28472%2F17%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28472%2F18%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Rachmat+Saleh+Hadinugraha%2C+1311031088++(2017)+ANALISIS+PENGARUH+EARNINGS+MANAGEMENT+TERHADAP+SUKU+BUNGA+KREDIT.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28472%2F