PENGARUH UKURAN PERUSAHAAN, LEVERAGE KEUANGAN, DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014)
DESRY WAHYUNI
Primary Author
mixed material
bibliography
Banda Aceh
Prog. Pascasarjana
2015
id
Indonesia
THE INFLUENCE OF FIRM SIZE, FINANCIAL LEVERAGE AND
VOLUNTARY DISCLOSURE TO REAL ACTIVITIES MANIPULATION
(An Empirical Study in LQ 45 Index Companies Listed on the Indonesia Stock
Exchange Period 2010-2014)
Oleh: Desry Wahyuni
NIM: 1309200070006
Supervisor : 1. Dr. Muhammad Arfan, SE, M.Si, Ak.
2. Dr. rer. pol. Heru Fahlevi, SE, M.Sc
ABSTRACT
The objective of this research is to examine the influance of firm size, financial
leverage, and voluntary disclosure to real activities manipulation. The populations of
this research are LQ 45 index companies listed on the Indonesia Stock Exchange from
2010 to 2014, by the criteria that they have negative abnormal cash flow operations.
The populations are 90 companies during 5 years observation. Therefore, the number of
companies surveyed during this research was different, the data used was unbalanced
panel data or pooled data. In this observation, the analysis method to examine
hypothesis is multiple linear regression. The data analysis began with descriptive
statistics of variables, the classic assumption testing and hypothesis testing. The results
of this research show that: 1) In simultaneous the firm size, financial leverage, and
voluntary disclosure had influence to real activities manipulation in LQ 45 index
companies listed on the Indonesian Stock Exchange, 2) Firm size had positive influance
to real activities manipulation in LQ 45 index companies listed on the Indonesian Stock
Exchange, 3) Financial leverage stock had positive influance to real activities
manipulation in LQ 45 index companies listed on the Indonesian Stock Exchange, 4)
Voluntary disclosure had negative influance to real activities manipulation in LQ 45
index companies listed on the Indonesian Stock Exchange.
Keywords: Real activities manipulation, firm size, financial leverage, and voluntary
disclosure.
PROFITS - ACCOUNTING
BUSINESS
1
ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala
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