?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+FINANCIAL+DISTRESS+TERHADAP+RETURN+SAHAM+DENGAN+MANAJEMEN+LABA+SEBAGAI+VARIABEL+MODERASI+(STUDI+EMPIRIS+PADA+PERUSAHAAN+PERTAMBANGAN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2013-2017)&rft.creator=AMIN+SOBRI%2C+1411031006&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+financial+distress+terhadap+return+saham+dengan+manajemen+laba+sebagai+variabel+moderasi+pada+perusahaan+pertambangan+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2013-2017.+financial+distress+dianggap+sebagai+kondisi+perusahaan+tersebut+baik+atau+tidak.+Ketika+perusahaan+dalam+kondisi+tidak+baik+biasa+direspon+kurang+baik+dengan+turunnya+harga+saham+sehingga+ikut+mempengaruhi+return+saham+bagi+investor.+Dengan+menggunakan+metode+kuantitatif+dengan+data+sekunder+dari+Bursa+Efek+Indonesia%2C+penelitian+ini+memiliki+19+perusahaan+sampel+dalam+pemilihan+berdasarkan+teknik+purposive+sampling+pada+tahun+2013-2017+dari+43+perusahaan+yang+diamati.+Analisis+data+menggunakan+moderated+regression+analysis+dengan+software+SPSS+22.+Hasil+penelitian+ini+menunjukkan+bahwa+financial+distress+yang+diproksikan+dengan+Z-score+berpengaruh+positif+terhadap+return+saham+dan+manajemen+laba+memperlemah+hubungan+financial+distress+terhadap+return+saham.+Implikasi+praktis+dari+penelitian+ini+sebagai+pertimbangan+bagi+perusahaan+untuk+melakukan+tindakan+manajemen+laba+ketika+perusahaan+dalam+kondisi+financial+distress%2C+karena+dengan+melakukan+tindakan+manajemen+laba%2C+dapat+menetralisir+sinyal+negatif+yang+akan+berdampak+pada+penurunan+return+saham%2C+sehingga+nantinya+dapat+menaikkan+return+saham.%0D%0A%0D%0AKata+kunci%3A+financial+distress%2C+return+saham%2C+manajemen+laba%0D%0A%0D%0ATHE+EFFECT+OF+FINANCIAL+DISTRESS+ON+STOCK+RETURNS+WITH+EARNINGS+MANAGEMENT+AS+A+MODERATION+VARIABLE%0D%0A(EMPIRICAL+STUDY+ON+MINING+COMPANY+LISTED+IN+INDONESIA+STOCK+EXCHANGE+IN+2013-2017)%0D%0A%0D%0A%0D%0AThis+study+aims+to+determine+the+effect+of+financial+distress+on+stock+returns+with+earnings+management+as+a+moderating+variable+in+mining+companies+listed+on+the+Indonesia+Stock+Exchange+in+2013-2017.+financial+distress+is+considered+a+condition+of+the+company+is+good+or+not.+When+a+company+is+in+bad+shape%2C+it+usually+responds+poorly+with+the+decline+of+stock+price+so+that+it+influences+stock+return+for+investor.+Using+a+quantitative+method+with+secondary+data+from+Indonesia+Stock+Exchange%2C+this+study+has+19+sample+companies+in+the+selection+based+on+purposive+sampling+technique+in+2013-2017+from+43+companies+observed.+Data+analysis+using+moderated+regression+analysis+with+SPSS+22+software.+The+results+of+this+study+indicate+that+financial+distress+is+proxyed+with+Z-score+have+a+positive+effect+on+stock+return+and+earnings+management+weaken+the+financial+distress+relationship+to+stock+return.+Practical+implications+of+this+research+as+a+consideration+for+the+company+to+perform+earnings+management+action+when+the+company+in+the+financial+distress%2C+because+by+taking+profit+management+action%2C+can+neutralize+the+negative+signal+that+will+impact+on+the+decline+in+stock+returns%2C+so+that+later+can+raise+the+stock+return.%0D%0A%0D%0AKeywords%3A+financial+distress%2C+stock+returns%2C+earnings+management%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-07-26&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32645%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32645%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32645%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++AMIN+SOBRI%2C+1411031006++(2018)+PENGARUH+FINANCIAL+DISTRESS+TERHADAP+RETURN+SAHAM+DENGAN+MANAJEMEN+LABA+SEBAGAI+VARIABEL+MODERASI+(STUDI+EMPIRIS+PADA+PERUSAHAAN+PERTAMBANGAN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2013-2017).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F32645%2F