Record Details

PENGARUH GROWTH, UKURAN PERUSAHAAN (SIZE), DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH GROWTH, UKURAN PERUSAHAAN (SIZE), DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)
 
Creator Rewita, Rewita
Askandar, Noor Shodiq
Afifudin, Afifudin
 
Description "> ABSTRACTThis study aims to determine the effect of growth, size, and leverage on earningsmanagement. This research is quantitative. Data source in the form of company’s financialstatements obtained from the BEI. The population in this study is manufacturing companieslisted on the BEI period 2013-2015. Sampling method used is purposive sampling.Hypothesis testing in this study using multiple linier regression analysis method. The resultsof this study indicate that simultaneously variabel growth, size, and leverage have no effecton earnings management. Partially the results of this study indicate that the variable growthand leverage does not effect the earnings management, while the variable size has asignificant effect on earnings management.Keywords : Growth, Size, Leverage, Earnings Management.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-07-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/369
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/369/981
 
Rights Copyright (c) 2017 Jurnal Riset Akuntansi