PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN INDEX CGPI SEBAGAI VARIABEL MODERASI

Stevanus, Ricco (2016) PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN INDEX CGPI SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study was aimed to examine the effect of ROA (Return On Assets) to earnings management by CGPI index as a moderating variable. The population in this study is companys registered in the CGPI index in the period 2012-2014. Sampling was done by using purposive sampling method in order to obtain the 23 companies that meet the criteria. Data analysis technique used wass multiple regression analysis with the model MRA (Moderated Regression Analysis), and by SPSS version 22. Results showed that ROA effect on earnings management and strengthen the relationship between the CGPI index ROA with earnings management.

Keywords: ROA, CGPI index, Moderation, Earnings Management

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: ROA, CGPI index ; Moderation ; Earnings Management
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarinedesi Kurniawati
Date Deposited: 24 May 2022 03:45
Last Modified: 24 May 2022 03:45
URI: https://eprints.ukmc.ac.id/id/eprint/7892

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