PENGARUH MANAJEMEN LABA TERHADAP RETURN SAHAM (Studi pada perusahaan yang tergabung dalam JII di BEI)

Muhammad Fauzi

Abstract


Type of this research is used hypothesis of testing. The purpose of this
research is to look for the answer whether there is the influence of profit
management influence on share return at companies, which included of Jakarta
Islamic Index (JII) in effect exchange of Indonesia or it can be called in Bahasa
Indonesia Bursa Efek Indonesia (BEI).
To detect the existence of profit management in financial report, this
research used calculation of model of jones modified with approach of DA
(Discretionary Accruals) this is to test influence of management on share return at
the company that joined into Jakarta Islamic Index (JII).
The technique of data analysis used in this research is using analysis of
regression simple linear, which independent variable is old management. In the
other hand, dependent variable is share return by using an abnormal culmulative
return.
Based on the result of the research and the result of data analysis, it can be
known that the variable of profit management influenced on the level of return
(share return).

 

Keyword : Manajemen Laba, Return Saham

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/343/jiptummpp-gdl-s1-2009-muhammadfa-17101-pendahul-..pdf


Keywords


Manajemen Laba; Return Saham