Pratiwi, Citra Putri (2011) Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Makanan Dan Minuman Yang Terdapat Di BEI Periode 2005-2009. S1 thesis, STIE Indonesia Banking School.
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Abstract
The aims of this research is to find empirical about the factors that affect the earning management at food and beverage companies listed in BEI. The dependent variabel is earning management (DACC) and three independent variables are company size (LNTA), leverage (LEV) and profitability (PROF). This research use multiple regression analysis and use 11 food & beverage companies listed in Indonesia Stocks Exchange by using financial data of them during 2005 until 2009. The indication in practice of income statement carry on by using discretionary accrual model Modified Jones (1995). Data analysis with multi linear regression of ordinary least square, hypothesis test used are t – statistic and F significance 5% with classic assumption. The result of this research shows that variables in leverage (LEV) and profitability (PROF) affect positive and significantly to earning management but on the other hand, the variable company size (LNTA) do not affect significantly to earning management in food and beverage companies listed in IDX. Whereas company size, leverage, and profitability together affect earning management in the food and beverage companies listed in IDX Keyword : Earning Management, Company Size (LNTA), Leverage (LEV), Profitability (PROF)
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 05 Oct 2020 03:33 |
| Last Modified: | 05 Oct 2020 03:33 |
| URI: | http://repository.ibs.ac.id/id/eprint/1473 |
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