Pengaruh Risiko Bisnis dan Struktur Modal terhadap Earnings per Share dan Manajemen Laba Riil sebagai Variabel Intervening

Wijayanti, Ajeng (2015) Pengaruh Risiko Bisnis dan Struktur Modal terhadap Earnings per Share dan Manajemen Laba Riil sebagai Variabel Intervening. Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Ajeng Wijayanti – 121300385.pdf - Published Version

Download (940kB)

Abstract

This study aims to examine the effect of direct and indirect business risk and capital structure to earnings per share (EPS). In this study, researchers used real earnings management activity as a mediating variable based on the model Roychowdhury (2006) with proxy measurement of abnormal operating cash flow (CFO), abnormal production costs (PROD), and abnormal discretionary expenses (DISEXP). This study used 25 companies included in the real estate industry and the propety selected by purposive sampling in the period of 2010-2013. This study tested the hypothesis using regression analysis Structural Equation Modeling of Partial Least Square (PLS-SEM) with WarpPLS 3.0 software. Researchers found that the risk of business and capital structure had significant positive effect on EPS. The results showed that of the three mediating variables are used, abnormal production costs is the most capable of mediating variables mediating that could mediated the effect of independent variables on the dependent variable. This is becaused abnormal production costs could mediate the effect of business risks and capital structure of EPS.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Wij p 296/2015
Uncontrolled Keywords: business risk, capital structure, earnings per share, abnormal operating cash flow, abnormal production costs, abnormal discretionary expenses
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 02:26
Last Modified: 09 Jul 2019 02:26
URI: http://repository.stieykpn.ac.id/id/eprint/265

Actions (login required)

View Item View Item