Digital Library: No conditions. Results ordered -Date Deposited. 2024-03-29T11:53:56ZEPrintshttp://digilib.unila.ac.id/images/sitelogo.pnghttp://digilib.unila.ac.id/2015-10-23T09:02:59Z2015-10-23T09:02:59Zhttp://digilib.unila.ac.id/id/eprint/13904This item is in the repository with the URL: http://digilib.unila.ac.id/id/eprint/139042015-10-23T09:02:59ZPENGARUH TOTAL ASSET TERHADAP EARNINGS MANAGEMENT
(STUDI TERHADAP PERUSAHAAN PT. PLN PERSERO INDONESIA
PERIODE 2002-2012)
ABSTRAK
Penelitian ini bertujuan untuk menganalisis hubungan yang ada antara Total Asset
terhadap Earnings Management yang mempunyai dampak adanya indikasi
terjadinya Political Cost. Variabel independent yang digunakan dalam penelitian
ini adalah Total Asset. Sedangkan variable dependent dalam penelitian ini adalah
Earnings Management dengan alat ukurnya adalah Total Accruals.
Penelitian ini dengan cara melakukan pengamatan terhadap laporan keuangan
tahunan (annual report) perusahaan PT. PLN Persero. Data penelitian ini berasal
dari data sekundar. Setelah data terkumpul maka dilakukan analisis statistic data
deskriptif, uji asumsi klasik, uji hipotesis serta analisis regresi linier sederhana.
Berdasarkan hasil analisis yang dilakukan menunjukkan bahwasannya adanya
pengaruh yang cukup signifikan antara naiknya pertumbuhan nilai total asset
perusahaan terhadap menurunnya nilai total accruals perusahaan sehingga
terindikasi adanya tindakan poitical cost pada perusahaan PT. PLN Persero
Indoneisa di dalam mengurangi beban politik yang terjadi akibat tekanan dari
pemerintah atau negara.
Kata Kunci : Total Asset, Earnings Management, Total Accrual, Political Cost.
ABSTRACT
The purpose of this study was to analyze the relationships that exist between the
Total Assets of the Earnings Management that have an impact is any indication of
Political Cost . The independent variable used in this study is the Total Assets.
While the dependent variable in this study is Earnings Management with the
measuring instrument is Total Accruals.
This research by means of observations on the annual financial statements
(annual report) company PT . PLN Persero Indonesia. The research data is
derived from the data sekundar . After the data collected then performed
statistical analysis of descriptive data , the classic assumption test , hypothesis
testing and simple linear regression analysis.
According to analysis carried out showed that any significant influence among the
rising growth in the value of total assets of the company against the declining
value of total accruals companies that mark sense indicated the cost political
action at PT. PLN Persero Indonesia in reducing the burden of politics happens
by the government or the state nation.
Keywords: Total Asset, Earnings Management, Total Accrual, Political Cost.08110310003 DARYONO TONI SUGIHARTO