PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

By Dendi Purnama. 2017

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The purpose of this research is to analyze the influence of profitabilty , leverage, firm size, managerial ownership, and institusional ownership on the earnings management .The population of this research is all manufacturing companies listed on the Indonesian Stock Exchange from 201 0 until 201 5 . The sample used in the study was taken by purposive sampling with certain criteria, namely the company's annual report as many as 47 companies for 6 years. The data analysis technique used in this research is multiple regression analysis. F-test results show that the regression model included in the category fit (good of fit). Partial test results show that profitability significant positive effect on earnings management , firm size and manajerialownership significantly n e gative effect on the earnings management , and the leverage and institusional ownership does not affect the earnings management .

Subfields: Accounting, Gender Studies, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4eb70ccd87e63cdc40a20aa3e656cb237915b854