hubungan praktik manajemen laba dengan reaksi pasar atas

BAB III METODE PENELITIAN ...........................................................................34
3.1 Populasi dan Sampel Penelitian ...............................................................34
3.2 Jenis dan Sumber Data.............................................................................35
3.3 Variabel Penelitian, Definisi Operasional Variabel dan
Pengukurannya.........................................................................................36
3.3.1 Variabel Penelitian.....................................................................36
3.3.2 Definisi Operasional Variabel dan Pengukurannya...................36
3.3.2.1 Cummulative Abnormal Return (CAR) ......................36
3.3.2.2 Manajemen Laba.........................................................38
3.3.2.3 Ukuran (Size) Perusahaan ...........................................39
3.4 Teknik Analisis Data................................................................................40
3.4.1 Statistik Deskriptif .....................................................................40
3.4.2 Pengujian Hipotesis ...................................................................41
BAB IV HASIL PENELITIAN DAN PEMBAHASAN...........................................42
4.1 Gambaran Umum Sampel Penelitian........................................................42
4.2 Statistik Deskriptif ...................................................................................44
4.3 Pengujian Hipotesis .................................................................................46
4.3.1 Pengujian Normalitas.................................................................46
4.3.2 Hasil Pengujian Hipotesis I........................................................48
4.3.3 Hasil Pengujian Hipotesis II ......................................................50
4.3.4 Hasil Pengujian Hipotesis III.....................................................52
4.4 Pembahasan...............................................................................................54
4.4.1 Pembahasan Hipotesis I .............................................................54
4.4.2 Pembahasan Hipotesis II...........................................................55
4.4.3 Pembahasan Hipotesis III .........................................................56
BAB V PENUTUP ....................................................................................................57
5.1 Kesimpulan ...............................................................................................57
5.2 Keterbatasan Penelitian dan Saran............................................................57
DAFTAR PUSTAKA .................................................................................................59
LAMPIRAN-LAMPIRAN .........................................................................................64
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