Pengaruh manajemen laba dan earning per share terhadap return saham pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2008-2010

Jaya, Vincent Soerya (2012) Pengaruh manajemen laba dan earning per share terhadap return saham pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2008-2010. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pemilik perusahaan menginginkan modal yang diinvestasikan pada perusahaan menjadi menguntungkan dan saham yang beredar di masyarakat semakin meningkat. Jika perusahaan mendapatkan laba yang besar, maka manajemen akan mendapatkan bonus atau insentif. Hal ini dapat membuat manajemen melakukan praktek manajemen laba untuk mencapai target yang diinginkan oleh pemilik perusahaan agar saham yang beredar di masyarakat meningkat dan return yang diterima semakin meningkat pula. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh manajemen laba dan EPS terhadap return saham pada perusahaan manufaktur di Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 61 laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008 sampai dengan 2010. Metode regresi linier berganda digunakan untuk menganalisa pengaruh manajemen laba (discretionary accruals) dan earnings per share terhadap return saham. Hasil dari pengujian hipotesis menunjukkan bahwa manajemen laba (discretionary accruals) dan earning per share tidak berpengaruh terhadap return saham. Hal ini dikarenakan periode penelitian dilakukan pada saat terjadinya krisis global sehingga mempengaruhi hasil dari penelitian ini / The company’s owner want capital that invested to the company become profitable and stock that issued in the community increasing. If the company gain more profit then management earn more bonus or incentives. It can make the management doing earning management to achieve the target that wanted by the owner of the company, therefore the stock which issued in the community more increase and return that accepted more increase too. The aim of this study was to investigate the influence of earning management and earning per share on the stock return in Indonesia manufacture company. Data for analyses were obtained from financial reports of 61 companies which were listed in Indonesia Stock Exchange in the years of 2008, 2009 and 2010. Multiple linear regression method was used to investigate the influence of earning management (discretionary accrual) and earning per share on stock return. The results of the hypothetical testing show that discretionary accrual and earning per share have no influences on stock return. This is because the period of the study was conducted at a time of global crisis that affected the results of this study

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Jaya, Vincent SoeryaNIM01220080046UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWidianingsih, Luky PatriciaUNSPECIFIEDUNSPECIFIED
Thesis advisorMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: manajemen laba; return saham; discretionary accruals; earning per share; earning management; stock return; discretionary accruals
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 01 Nov 2022 04:17
Last Modified: 01 Nov 2022 04:17
URI: http://repository.uph.edu/id/eprint/50927

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