?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+EARNINGS+MANAGEMENT+TERHADAP+STOCK%0D%0ARETURN+DENGAN+KUALITAS+AUDIT+SEBAGAI+VARIABEL%0D%0AMODERASI%0D%0A(Studi+pada+perusahaan+manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia%0D%0ATahun+2013-2015)&rft.creator=+SAMIE+SUNGKAR+%2C+1311031101&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+pengaruh+earnings+management%0D%0Aterhadap+stock+return+dengan+kualitas+audit+variabel+pemoderasi.+Earnings%0D%0AManagement+diukur+menggunakan+akrual+diskresioner+dengan+menggunakan%0D%0Amodel+Modified+Jones.+Stock+Return+diukur+dengan+menggunakan+imbal+hasil%0D%0Asaham+kumulatif.+Kualitas+audit+diproksikan+dengan+variabel+dummy+Big+4+atau%0D%0Anon+Big+4.+Penelitian+ini+dilakukan+dengan+menggunakan+sampel+perusahaan%0D%0Amanufaktur+yang+terdaftar+pada+Bursa+Efek+Indonesia+untuk+periode+2013-2015%0D%0Adengan+menggunakan+metode+purposive+sampling.+Dalam+penelitian+ini+diuji%0D%0Amengenai+bagaimana+hubungan+antara+earnings+management+dan+stock+return%2C%0D%0Adan+bagaimana+pengaruh+kualitas+audit+terhadap+hubungan+tersebut.+Hasil%0D%0Apenelitian+ini+menunjukkan+bahwa+earnings+management+tidak+memiliki%0D%0Ahubungan+negatif+signifikan+dengan+stock+return.+Sedangkan+hasil+pengujian%0D%0Avaribael+pemoderasi+menunjukkan+bahwa+kualitas+audit+mampu+memoderasi%0D%0Ahubungan+earnings+management+dan+stock+return+dengan+memperkuat+hubungan%0D%0Anegatif+.%0D%0AKata+Kunci%3A+Manajemen+Laba%2C+Imbal+Hasil+Saham%2Cdan+Kualitas+Audit.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+analyze+earnings+management+against+stock+returns+with+the%0D%0Aquality+of+moderate+auditing+variables.+Profit+Management+is+measured+using+an%0D%0Aaccrual+discretionary+using+the+Modified+Jones+model.+Return+of+Shares+by+using%0D%0ACumulative+Stock+Returns.+Audit+quality+is+proxied+with+the+Big+4+or+non+Big+4%0D%0Adummy+variables.+This+research+is+done+by+using+sample+of+manufacturing%0D%0Acompany+at+Indonesia+Stock+Exchange+for+period+2013-2015+by+using+purposive%0D%0Asampling+method.+In+this+study+is+how+earnings+management+and+stock+returns%2C%0D%0Aand+how+affect+the+audit+of+the+relationship.+The+results+of+this+study+indicate+that%0D%0Aearnings+management+has+no+significant+negative+relationship+with+stock+returns.%0D%0AWhile+the+result+of+the+moderating+variable+indicates+that+audit+quality+is+able+to%0D%0Amoderate+the+relationship+of+earnings+management+and+stock+return+with+the%0D%0Aprospect+of+negative+relation.%0D%0AKeywords%3A+Earnings+Management%2C+Stock+Return%2C+and+Audit+Quality%2C&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-05-30&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32634%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32634%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32634%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++SAMIE+SUNGKAR+%2C+1311031101++(2018)+ANALISIS+PENGARUH+EARNINGS+MANAGEMENT+TERHADAP+STOCK+RETURN+DENGAN+KUALITAS+AUDIT+SEBAGAI+VARIABEL+MODERASI+(Studi+pada+perusahaan+manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2013-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F32634%2F