sparta, sparta and Ariwibowo, Bayu (2009) Analisa Pengaruh Leverage dan Struktur Kepemilikan terhadap Manajemen Laba, serta Pengaruhnya terhadap Cost of Equity Capital. Jurnal Keuangan Dan Perbankan, 5 (5). pp. 119-138. ISSN .1829-9865
|
Text
sparta dan bayu-analiss leverage.pdf Download (732kB) | Preview |
Abstract
This study focuses on research of earning management in manufacturing companies. Earning management is associated with Positive Accounting Theory and Agency Theory. It attemps to achieve two main purposes : (1) to study the factors affected earning management, which are leverage and ownership structure, and (2) to observe impact of earning management on cost of equity capital. The result of this study showed that : (1) earning management was positively affected by leverage, (2) earning management was not affected by ownership structure, and (3) earning management had positive significant influence on cost of equity capital.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Earning Management, Leverage, Ownership Structure, Cost of Equity Capital |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 03 Nov 2022 08:43 |
| Last Modified: | 03 Nov 2022 08:51 |
| URI: | http://repository.ibs.ac.id/id/eprint/5418 |
Actions (login required)
 |
View Item |
