?url_ver=Z39.88-2004&rft_id=1411031016&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+STRATEGI+BISNIS+TERHADAP+KINERJA+PERUSAHAAN+DENGAN+MANAJEMEN+LABA+SEBAGAI+VARIABEL+INTERVENING&rft.creator=ARINI+MEGA+PUSPITA%2C+1411031016&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+dilakukan+untuk+menguji+pengaruh+strategi+bisnis+terhadap+kinerja+perusahaan+dengan+manajemen+laba+sebagai+variabel+intervening.+Penelitian+ini+menggunakan+konsep+Miles+dan+Snow+(1978)+dalam+menentukan+strategi+bisnis+yang+menyebutkan+bahwa+prospector+dan+defender+adalah+strategi+yang+ekstrim+berbeda.+Proksi+yang+digunakan+untuk+menentukan+strategi+bisnis+yaitu+jumlah+karyawan+terhadap+total+penjualan+(EMPSAL)%2C+rasio+capital+expenditure+terhadap+total+asset+(CAPTA)%2C+dan+dividend+payout+ratio+(DPR).+Kinerja+perusahaan+di+ukur+dengan+rasio+profitabilitas+menggunakan+rasio+return+on+asset+(ROA).+Manajemen+laba+di+ukur+dengan+akrual+diskresioner.+Populasi+dalam+penelitian+ini+adalah+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2013+sampai+2015.+Penentuan+sampel+dilakukan+dengan+metode+purposive+sampling+dan+diperoleh+24+perusahaan.+Pengelompokan+perusahaan+bersrtrategi+prospector+dan+defender+di+analisis+menggunakan+Cluster+Analysis.+Data+diuji+menggunakan+pengujian+Path+Analysis+menggunakan+bantuan+SPSS+23.+Hasil+dari+penelitian+ini+menunjukkan+bahwa+(1)+strategi+bisnis+berpengaruh+terhadap+kinerja+perusahaan%2C+(2)+strategi+bisnis+berpengaruh+terhadap+manajemen+laba%2C+(3)+manajemen+laba+tidak+berpengaruh+terhadap+kinerja+perusahaan.%0D%0AKata+Kunci%3A+Strategi+Bisnis%2C+Kinerja+Perusahaan%2C+Manajemen+Laba.%0D%0ATHE+EFFECT+OF+BUSINESS+STRATEGY+TO+FIRM+PERFORMANCE+AND+EARNING+MANAGEMENT+AS+AN+INTERVENING+VARIABLE%0D%0A%0D%0AThis+study+was+conducted+to+examine+the+effect+of+business+strategy+to+firm+performance+and+earning+management+as+an+intervening+variable.+This+study+was+using+the+concept+of+Miles+and+Snow+(1978)+regarding+the+business+strategy+which+stated+that+prospector+and+defender+is+extremely+different+strategy.+Three+proxies+which+used+to+define+business+strategy+are+employee+to+total+sales+(EMPSAL)%2C+ratio+of+capital+expenditure+to+total+asset+(CAPTA)%2C+and+dividend+payout+ratio+(DPR).+The+firm+performance+is+measured+by+profitability+ratio+using+return+on+asset+(ROA).+Earning+management+is+measured+by+discretionary+accruals.+The+population+in+this+research+are+all+the+manufacturing+companies+listed+on+the+Stock+Exchange+in+2013-2015.+Determination+of+the+sample+is+done+by+using+purposive+sampling+method+and+acquired+24+companies.+Selection+of+sample+types+prospector+and+defender+analyzed+by+using+cluster+analysis.+Data+were+tested+by+using+path+analysys+and+using+SPSS+23.+The+result+of+this+study+indicate+that+(1)+business+strategy+effect+firm+performance%2C+(2)+business+strategy+effect+earning+management%2C+(3)+earning+management+has+no+effect+on+firm+performance.%0D%0AKeywords%3A+Business+Strategy%2C+Firm+Performance%2C+Earning+Management.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-07-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32242%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32242%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32242%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ARINI+MEGA+PUSPITA%2C+1411031016++(2018)+PENGARUH+STRATEGI+BISNIS+TERHADAP+KINERJA+PERUSAHAAN+DENGAN+MANAJEMEN+LABA+SEBAGAI+VARIABEL+INTERVENING.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F32242%2F