ANALISIS ASOSIASI EARNING MANAGEMENT TERHADAP READABILITY LAPORAN TAHUNAN PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2015-2017

Annisa, Arif (2019) ANALISIS ASOSIASI EARNING MANAGEMENT TERHADAP READABILITY LAPORAN TAHUNAN PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2015-2017. Diploma thesis, Universitas Andalas.

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Abstract

This study analyze the association of earnings management with readability of the company's financial statements published on the Indonesia Stock Exchange in 2015-2017 by excluding the financial sector. In this study accrual earnings management is used as an independent variable that analyze by using two methods, accrual earnings management and zero profit methods. The dependent variable in this study is readbility of financial statements, that analyze by using the Gunning Fog Index valuation method. The sampling that technique used in this study was purposive sampling. The data analysis used in this study is multiple regression analysis. The results of this study shows that earnings management has a positive significant result on readability of financial statements using the zero profit method. Keywords: Earning Management, Readability, Acruals Earning Management, Zero Profit, Gunning Fox Index

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