creators_name: Tiaraku  Oktia, 1011031082
creators_id: tiaraoktia@rocketmail.com
type: other
datestamp: 2014-09-30 01:53:24
lastmod: 2014-09-30 01:57:43
metadata_visibility: show
title: ANALISIS KOMPARATIF PRAKTIK MANAJEMEN LABA ANTARA CHIEF FINANCIAL OFFICER (CFO) WANITA DAN CHIEF FINANCIAL OFFICER (CFO)PRIA (STUDI EMPIRIS PADA PERUSAHAAN PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)
ispublished: pub
subjects: General
subjects: KU
full_text_status: restricted
abstract: Penelitian ini bertujuan untuk menguji dan menganalisis perbedaan praktik manajemen laba antara Chief Financial Officer (CFO) wanita dan Chief Financial Officer (CFO) pria pada perusahaan perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia.

Populasi yang digunakan dalam penelitian ini adalah perusahaan perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012. Metode pemilihan sampel yang digunakan yaitu metode purposive sampling. Berdasarkan hasil purposive sampling, diperoleh 46 perusahaan yang dapat dijadikan sampel dari populasi 111 perusahaan perdagangan, jasa, dan investasi dengan empat tahun pengamatan, sehingga terdapat 184 data. Dalam penelitian ini, manajemen laba diukur dengan proxy discretionary accruals menggunakan model Modified Jones yang dikembangkan oleh Dechow dkk. (1995). Uji independent sample t-test digunakan untuk menguji perbedaan praktik manajemen laba antara Chief Financial Officer (CFO) wanita dan Chief Financial Officer (CFO) pria pada perusahaan perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia. Pengujian dilakukan dengan bantuan program SPSS. 

Hasil pengujian statistik menunjukkan bahwa terdapat perbedaan praktik manajemen laba antara CFO wanita dengan CFO pria pada sektor perdagangan jasa dan investasi dimana CFO wanita menunjukkan discretionary accruals yang lebih tinggi daripada CFO pria.

Kata kunci : Manajemen laba, discretionary accruals, CFO wanita, CFO pria







This study aims to examine and analyze the differences between earnings management practices in men and women Chief Financial Officers (CFOs) in trade, services, and investment companies listed in Indonesia Stock Exchange.

The population used in this study is trade, services, and investment companies listed in Indonesia Stock Exchange in 2009-2012. The sampling method used is purposive sampling method. Based on the results of purposive sampling, 46 companies are acquired as samples out of 111 populations of trade, services, and investment companies with four years observation, so there are 184 data. In this research, earnings management was measured with Modified Jones discretionary accruals model developed by Dechow et al. (1995). Independent sample t-test was used to test the differences between earnings management practices in men and women Chief Financial Officers (CFOs) in trade, services, and investment companies listed in Indonesia Stock Exchange. The tests were performed with SPSS program.

Statistical tests in this study showed that there are differences between earnings management practices in men and women CFOs in trade, services and investment sectors where women CFOs indicate higher discretionary accruals than male CFOs.

Keywords: Earnings management, discretionary accruals, men and women CFOs

date: 2014-09-12
date_type: published
publisher: FAKULTAS EKONOMI
place_of_pub: UNIVERSITAS LAMPUNG
institution: Universitas Lampung
department: FEB
thesis_type: other
citation:   Tiaraku Oktia, 1011031082  (2014) ANALISIS KOMPARATIF PRAKTIK MANAJEMEN LABA ANTARA CHIEF FINANCIAL OFFICER (CFO) WANITA DAN CHIEF FINANCIAL OFFICER (CFO)PRIA (STUDI EMPIRIS PADA PERUSAHAAN PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA).  FAKULTAS EKONOMI, UNIVERSITAS LAMPUNG.     
document_url: http://digilib.unila.ac.id/3450/1/ABSTRACT.pdf
document_url: http://digilib.unila.ac.id/3450/2/ABSTRAK.pdf
document_url: http://digilib.unila.ac.id/3450/3/COVER%20DALAM.pdf
document_url: http://digilib.unila.ac.id/3450/4/COVER%20LUAR.pdf
document_url: http://digilib.unila.ac.id/3450/11/LEMBAR%20PERSETUJUAN.pdf
document_url: http://digilib.unila.ac.id/3450/9/LEMBAR%20PENGESAHAN.pdf
document_url: http://digilib.unila.ac.id/3450/10/LEMBAR%20PERNYATAAN.pdf
document_url: http://digilib.unila.ac.id/3450/14/RIWAYAT%20HIDUP.pdf
document_url: http://digilib.unila.ac.id/3450/12/MOTO.pdf
document_url: http://digilib.unila.ac.id/3450/13/PERSEMBAHAN.pdf
document_url: http://digilib.unila.ac.id/3450/15/SANWACANA.pdf
document_url: http://digilib.unila.ac.id/3450/6/DAFTAR%20ISI.pdf
document_url: http://digilib.unila.ac.id/3450/8/DAFTAR%20TABEL.pdf
document_url: http://digilib.unila.ac.id/3450/5/DAFTAR%20GAMBAR.pdf
document_url: http://digilib.unila.ac.id/3450/7/DAFTAR%20LAMPIRAN.pdf
document_url: http://digilib.unila.ac.id/3450/16/BAB%20I.pdf
document_url: http://digilib.unila.ac.id/3450/17/BAB%20II.pdf
document_url: http://digilib.unila.ac.id/3450/18/BAB%20III.pdf
document_url: http://digilib.unila.ac.id/3450/19/BAB%20IV.pdf
document_url: http://digilib.unila.ac.id/3450/20/BAB%20V.pdf
document_url: http://digilib.unila.ac.id/3450/21/DAFTAR%20PUSTAKA.pdf