Khoirunnisa, NIM.: 17108040081 (2022) PENGARUH MODAL INTELEKTUAL, MANAJEMEN LABA DAN MODAL ORGANISASI TERHADAP KEKAKUAN BIAYA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI 2015-2019). Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.
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Text (PENGARUH MODAL INTELEKTUAL, MANAJEMEN LABA DAN MODAL ORGANISASI TERHADAP KEKAKUAN BIAYA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI 2015-2019))
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Text (PENGARUH MODAL INTELEKTUAL, MANAJEMEN LABA DAN MODAL ORGANISASI TERHADAP KEKAKUAN BIAYA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI 2015-2019))
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Abstract
The purpose of this study is to test if intellectual capital, earnings management, organizational capital in the firm have an impact on cost stickiness. The sample used in this study is the manufacturing firm sub-sectors of industry that was listed on the Indonesia Stock Exchange between 2015 and 2019. The total sample used in this study was 100 samples, with purposive sampling utilized to choose 20 companies samples from a population of 51 companies based on specified criteria within a five year observation period. Furthermore, the information was received directly from the Indonesia Stock Exchange's official website, www.idx.co.id, or the related company's official website. Applying panel data regression, the findings of this study show that are intellectual capital, earnings management, organizational capital related to cost stickiness and have a significant impact on the company's. The findings of this study support all research hypotheses and consistent with the real option theory, adjustment cost theory, decision-making theory and agency theory.
| Item Type: | Thesis (Skripsi) |
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| Additional Information: | Pembimbing: Yayu Putri Senjani, SE., M.Sc., ACPA. |
| Uncontrolled Keywords: | Kekakuan Biaya; Manajemen Laba; Modal Organisasi; Modal Intelektual |
| Subjects: | Ekonomi Islam > Akuntansi Syari'ah Manajemen > Manajemen Perusahaan |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Heru Pasuko Rini |
| Date Deposited: | 22 Feb 2022 15:27 |
| Last Modified: | 22 Feb 2022 15:27 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/49539 |
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