?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+MANAJEMEN+LABA+TERHADAP+CAUSAL+REASONING+INTENSITY+DIREKSI+ATAS+KINERJA+PERUSAHAAN+MANUFAKTUR+DI+INDONESIA&rft.creator=JULIAN+SAPUTRA+PURBA%2C+1311031055&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+memberikan+bukti+empiris+yang+membuktikan+apakah+terdapat+pengaruh+yang+diberikan+tingkat+manajemen+laba+terhadap+Causal+Reasoning+Intensity+(CRI)+direksi+atas+kinerja+perusahaan+manufaktur+di+Indonesia.+Kekhawatiran+investor+terhadap+tingginya+tingkat+manajemen+laba+diprediksi+akan+menimbulkan+masalah+akuntabilitas+sehingga+manajemen+memberikan+lebih+banyak+alasan-alasan+logis+(causal+reasoning)+untuk+memitigasi+kekhawatiran+investor+tersebut.+Tingkat+manajemen+laba+diukur+menggunakan+model+Kothari+et+al.+(2005).+CRI+diukur+dengan+metode+analisis+konten+terhadap+setiap+Analisis+dan+Pembahasan+Manajemen+tentang+kinerja+pada+Laporan+Tahunan+perusahaan.+Penelitian+ini+menemukan+bahwa+tingkat+manajemen+laba+tidak+berpengaruh+terhadap+CRI+direksi+atas+kinerja+perusahaan.%0D%0A%0D%0AKata+kunci%09%3A+Manajemen+Laba%2C+Causal+Reasoning+Intensity%2C+Analisis+dan+Pembahasan+Manajemen%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+research+aims+to+give+empirical+evidence+to+prove+whether+earnings+management+is+associated+with+Management%E2%80%99s+Causal+Reasoning+Intensity+(CRI)+on+performance+in+Indonesian+manufacturing+companies.+Earnings+management+concerns+are+argued+to+constitute+accountability+predicament+bringing+management+to+offer+more+causal+reasoning+to+mitigate+the+investors%E2%80%99+concerns.+Kothari+et+al.+(2005)+model+is+used+to+calculate+discretionary+accruals+to+measure+earnings+management.+CRI+is+measured+using+content+analysis+method+to+each+Management%E2%80%99s+Discussion+and+Analysis+(MD%26A)+related+to+performance+in+companies%E2%80%99+annual+report.+The+result+shows+that+accruals+earnings+management+is+not+associated+with+management%E2%80%99s+CRI+on+performance.%0D%0A%0D%0AKeywords%09%3A+Earnings+Management%2C+Causal+Reasoning+Intensity%2C+Management%E2%80%99s+Discussion+and+Analysis%0D%0A&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2017-11-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29447%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29447%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29447%2F3%2FSKRIPSI%2520FULL.pdf&rft.identifier=++JULIAN+SAPUTRA+PURBA%2C+1311031055++(2017)+PENGARUH+MANAJEMEN+LABA+TERHADAP+CAUSAL+REASONING+INTENSITY+DIREKSI+ATAS+KINERJA+PERUSAHAAN+MANUFAKTUR+DI+INDONESIA.++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29447%2F