AMALIA, CHIKA (2020) PENGARUH STRATEGI BISNIS TERHADAP MANAJEMEN LABA DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aimed to examine the effect of business strategy on earning
management with firm performance as intervening variable. This study was using
the concept of Miles and Snow (1978) regarding business strategies which state
that prospector and defender are extremely different strategy. Three proxies
which used to define business strategy are employee to total sales (EMPSAL),
ratio of capital expenditure to total asset (CAPTA), and Dividend Payout Ratio
(DPR). The firm performance is measured by profitability ratio using Return On
Asset (ROA). Earning management is measured by discretionary accruals.
Population in this research were the sector consumer goods industries listed in
the Indonesia Stock Exchange during 2015-2018. Determination of the sample
was using purposive sampling method and obtained 16 companies with 64
observation data. Selection of sample types prospector and defender were
analyzed using Cluster Analysis. Data were tested using Path Analysis. The
results of this study found that (1) business strategy effects earnings management,
(2) business strategy effects firm performance, (3) firm performance effects
earnings management, (4) firm performance has no mediating effect on the
relationship of business strategy and earnings management
Dosen Pembimbing: | WAHYUNI, SRI | nidn0606107001 |
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Item Type: | Thesis (S1) |
Uncontrolled Keywords: | Business Strategy, Firm Performance, Earning Management |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | wulan |
Date Deposited: | 30 Aug 2022 02:22 |
Last Modified: | 30 Aug 2022 02:22 |
URI: | http://repository.ump.ac.id/id/eprint/13810 |
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