1. 24 KERANGKA KONSEPTUAL JURNAL AKUNTANSI DAN MANAJEMEN -
DATA DAN HASIL SPSS SIAP: EVIDENCE BURSA EFEK INDONESIA
Diperlukan (1) Introduction, (2) Literature dan Hypothesis, (3) Metodology
(Target finalisasi tiga hari untuk latihan & publikasi)
Jakarta, 3 Mei 2019
Prof. Dr. H. Aminullah Assagaf, SE., MS., MM., M.Ak
Hp: 08113543409
Mail: assagaf29@yahoo.com
2. 1) A
Y ERC
X1 Likuid
X2 ACEM
X3 RAEM
X9 ProfG
X10 Lev=D/E
X5 Capex
X7 Size
PROFITABILITYGROWTH
(X1)
LEVERAGE-DEBTTO
EQUITY
EARNINGSRESPONSE
COEFFICIENT
(Y)
LIQUIDITY- CURRENT RATIO
(X2)
CAPITAL
EXPENDITURE
FIRM SIZE
(X7)
ACCRUAL- BASED
EARNINGSMANAGEMENT
(X3)
REAL ACTIVITIES- BASED
EARNINGSMANAGEMENT
(X4)
Jurnal - 1
3. 2) B
Y ERC
X2 ACEM
X8 ROE
X1 Likuid
X5 Capex
X7 Size
RETURN ON EQUITY
(X1)
LIQUIDITY
(X3)
EARNINGS RESPONSE
COEFFICIENT
(Y)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X2)
CAPITAL EXPENDITURE
(X4)
FIRM SIZE
(X5)
Jurnal - 2
4. 3) C
Y ERC
X1 Likuid
X9 ROA
X10 Lev=D/E
X5 Capex
X2 ACEM
RETURN ON ASSETS
(X1)
LEVERAGE
(X3)
EARNINGS RESPONSE
COEFFICIENT
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL EXPENDITURE
(X4)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X5)
Jurnal - 3
5. 4) D
Y ERC
X3 RAEM
X9 ProfG
X5 Capex
X10 Lev=D/E
X7 Size
PROFITABILITY GROWTH
(X1)
CAPITAL
EXPENDITURE
EARNINGS RESPONSE
COEFFICIENT
(Y)REAL ACTIVITIES - BASED
EARNINGS MANAGEMENT
(X2)
LEVERAGE- DEBT TO EQUITY
(X4)
FIRM SIZE
(X5)
Jurnal - 4
6. 5) E
Y ERC
X1 Likuid
X12 UE
X2 ACEM
X10 Lev=D/E
X7 Size
UNEXPECTED EARNINGS
(X1)
ACCRUAL- BASED
EARNINGS
MANAGEMENT
EARNINGS RESPONSE
COEFFICIENT
(Y)
LIQUIDITY- CURRENT RATIO
(X2)
LEVERAGE- DEBT TO EQUITY
(X4)
FIRM SIZE
(X5)
Jurnal - 5
7. 6) F
Y ERC
X1 Likuid
X13 Persistensi laba
X10 Lev=D/E
X5 Capex
X7 Size
PROFT PERSISTENCE
(X1)
LEVERAGE- DEBT TO EQUITY
(X3)
EARNINGS RESPONSE
COEFFICIENT
(Y)
LIQUIDITY- CURRENT RATIO
(X2)
CAPITAL EXPENDITURE
(X4)
FIRM SIZE
(X5)
Jurnal - 6
8. Urnal - 7
7
PROFITABILITY GROWTH
(X1)
LEVERAGE- DEBT TO
EQUITY
RETURN
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL
EXPENDITURE
FIRM SIZE
(X7)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X3)
REAL ACTIVITIES - BASED
EARNINGS MANAGEMENT
(X4)
9. Jurnal - 8
8
RETURN ON EQUITY
(X1)
LIQUIDITY
(X3)
RETURN
SAHAM
(Y)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X2)
CAPITAL EXPENDITURE
(X4)
FIRM SIZE
(X5)
10. Jurnal -9
9
RETURN ON ASSETS
(X1)
LEVERAGE
(X3)
RETURN
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL EXPENDITURE
(X4)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X5)
11. Jurnal - 10
10
PROFITABILITY GROWTH
(X1)
CAPITAL
EXPENDITURE
RETURN
SAHAM
(Y)REAL ACTIVITIES - BASED
EARNINGS MANAGEMENT
(X2)
LEVERAGE- DEBT TO EQUITY
(X4)
FIRM SIZE
(X5)
12. Jurnal - 11
11
UNEXPECTED EARNINGS
(X1)
ACCRUAL- BASED
EARNINGS
MANAGEMENT
RETURN
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
LEVERAGE- DEBT TO EQUITY
(X4)
FIRM SIZE
(X5)
13. Jurnal - 12
12
PROFT PERSISTENCE
(X1)
LEVERAGE- DEBT TO EQUITY
(X3)
RETURN
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL EXPENDITURE
(X4)
FIRM SIZE
(X5)
14. Jurnal - 13
13
PROFITABILITY GROWTH
(X1)
LEVERAGE- DEBT TO
EQUITY
Harga
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL
EXPENDITURE
FIRM SIZE
(X7)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X3)
REAL ACTIVITIES - BASED
EARNINGS MANAGEMENT
(X4)
15. Jurnal - 14
14
RETURN ON EQUITY
(X1)
LIQUIDITY
(X3)
Harga
SAHAM
(Y)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X2)
CAPITAL EXPENDITURE
(X4)
FIRM SIZE
(X5)
16. Jurnal - 15
15
RETURN ON ASSETS
(X1)
LEVERAGE
(X3)
Harga
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL EXPENDITURE
(X4)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X5)
17. Jurnal - 16
16
PROFITABILITY GROWTH
(X1)
CAPITAL
EXPENDITURE
Harga
SAHAM
(Y)REAL ACTIVITIES - BASED
EARNINGS MANAGEMENT
(X2)
LEVERAGE- DEBT TO EQUITY
(X4)
FIRM SIZE
(X5)
18. Jurnal - 17
17
UNEXPECTED EARNINGS
(X1)
ACCRUAL- BASED
EARNINGS
MANAGEMENT
Harga
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
LEVERAGE- DEBT TO EQUITY
(X4)
FIRM SIZE
(X5)
19. Jurnal - 18
18
PROFT PERSISTENCE
(X1)
LEVERAGE- DEBT TO EQUITY
(X3)
Harga
SAHAM
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL EXPENDITURE
(X4)
FIRM SIZE
(X5)
20. Jurnal - 19
19
PROFITABILITY GROWTH
(X1)
LEVERAGE- DEBT TO
EQUITY
Nilai
Perusahaan
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL
EXPENDITURE
FIRM SIZE
(X7)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X3)
REAL ACTIVITIES - BASED
EARNINGS MANAGEMENT
(X4)
21. Jurnal - 20
20
RETURN ON EQUITY
(X1)
LIQUIDITY
(X3)
Nilai
Perusahaan
(Y)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X2)
CAPITAL EXPENDITURE
(X4)
FIRM SIZE
(X5)
22. Jurnal - 21
21
RETURN ON ASSETS
(X1)
LEVERAGE
(X3)
Nilai
Perusahaan
(Y)
LIQUIDITY - CURRENT RATIO
(X2)
CAPITAL EXPENDITURE
(X4)
ACCRUAL- BASED
EARNINGS MANAGEMENT
(X5)
23. Jurnal - 22
22
PROFITABILITY GROWTH
(X1)
CAPITAL
EXPENDITURE
Nilai
Perusahaan
(Y)REAL ACTIVITIES - BASED
EARNINGS MANAGEMENT
(X2)
LEVERAGE- DEBT TO EQUITY
(X4)
FIRM SIZE
(X5)
