hubungan praktik manajemen laba dengan reaksi pasar atas

DAFTAR ISI
HALAMAN JUDUL ................................................................................................... ii
SURAT PERNYATAAN KEASLIAN TESIS........................................................... iii
HALAMAN PENGESAHAN .................................................................................... iv
ABSTRAK.................................................................................................................. vi
KATA PENGANTAR ............................................................................................... vii
DAFTAR GAMBAR....................................................................................................x
DAFTAR TABEL....................................................................................................... xi
DAFTAR LAMPIRAN.............................................................................................. xii
BAB I PENDAHULUAN...........................................................................................1
Latar Belakang Masalah .........................................................................................1
Perumusan Masalah ................................................................................................7
Tujuan Penelitian ....................................................................................................8
Manfaat Penelitian ..................................................................................................8
Sistematika Penulisan .............................................................................................9
BAB II TINJAUAN PUSTAKA ...............................................................................10
2.1 Telaah Teori..............................................................................................10
2.1.1 Teori Keagenan (Agency Theory) dan Manajemen Laba .......10
2.1.2 Teori Sinyal (Signaling Theory) .............................................14
2.1.3 Studi Kandungan Informasi atas Laba....................................16
2.1.4 Konsep Akrual ........................................................................18
2.1.5 Pengukuran Manajemen Laba.................................................20
2.1.6 Return dan Abnormal Return Saham ......................................23
2.2 Kerangka Teoritis dan Pengembangan Hipotesis .....................................26
2.2.1 Hubungan manajemen laba dengan cummulative
abnormal return.....................................................................26
2.2.2 Hubungan income increasing / decreasing
discretionary accruals dengan cummulative abnormal
return ......................................................................................29
2.2.3 Hubungan antara ukuran perusahaan yang
melakukan manajemen laba dengan cummulative
abnormal return .....................................................................31
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