Pengaruh Ukuran (Size) Perusahaan Dan Leverage Terhadap Praktik Manajemen Laba Pada Perusahaan Sub-Sektor Makanan Dan Minuman Di Bursa Efek Indonesia

Handayani, Maya Kartika (2010) Pengaruh Ukuran (Size) Perusahaan Dan Leverage Terhadap Praktik Manajemen Laba Pada Perusahaan Sub-Sektor Makanan Dan Minuman Di Bursa Efek Indonesia. S1 thesis, STIE Indonesia Banking School.

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Abstract

The objective of the research is to find out empirical evidance of the influence of firm size and leverage on earning management. The population of this study were listed foods and beverages companies in the Indonesia Stock Exchange. The sampel was determined based on the following criteria: (a) the annual report ended 31 December, and (b) available and published on Indonesia Stock Exchange website during research period. There were 12 companies comply with the criteria. Data analysis was carried out in terms of pool cross-section covering annual financial report during 2004-2008. The research hypotesis were tested using multiple regression analysis. Firm size were measured by logarithm, leverage were measured by debt to equity ratio and earning management was estimated by Utami model. The results of this research shows that (1) firm size had significant influence on earning management, and (2) leverage had significant influence on earning management. Keywords : firms size, leverage, earning management.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 15 Oct 2020 05:01
Last Modified: 15 Oct 2020 05:01
URI: http://repository.ibs.ac.id/id/eprint/1561

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