Pengaruh Rasio Car, Rora, Roa, Npm Dan Ldr terhadap Manajemen Laba

Abstract

The purpose of this study is to determine the influence ratio CAR, RORA, ROA, NPM and LDR to earnings management in the banking industry that listed on Indonesia Stock Exchange. In this research, earnings management measured using Beaver and Engel model. The research method used in this study is a descriptive analysis method and quantitative method by using a multiple linier regression analysis. Population in this research are the banking industry that listed on Indonesia Stock Exchange in year 2009-2013. The sampling method user is purposive sampling method. After selection is based on purposive sampling method, there are 10 the banking industry that meet the criteria requaired by the sample during the observation period of 5 years. The result of the study indicated that: (1) CAR variable has no significant effect to earnings management. (2) RORA variable has significant to earnings management. (3) ROA variable has no significant effect to earnings management. (4) NPM variable has no significant effect to earnings management. (5) LDR variable has no significant effect to earnings management. Furthermore research suggesting to: (1) the existence of further research on other financial variables as independent variables that affect earnings management. (2) using different samples so that better test results can be obtained.