Pengaruh Karakteristik Keuangan dan Ukuran Perusahaan terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di bursa efef Indonesia Periode 2016-2017)

Aryadi, Muhammad Yudhistira and -, Drs. Triyono, S.E., M.Si (2020) Pengaruh Karakteristik Keuangan dan Ukuran Perusahaan terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di bursa efef Indonesia Periode 2016-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aim of this study was to obtion empirical evidence about the influence financial characteristics and company size in earning management. This research was conducted at all manufacturing companies in Indonesia Stock Excenge 2016-2017 period. The sample are 262 manufactur companies which have been selected by using purposive sampling. The analysis method by using multiple linear regressions analysis technique proved that proxy of financial characteristics by CFO proxy, leverage , profitability and company size get the results of the CFO and profitability have an effect, while the leverage and size of the company has no effect.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: cash flow operating, leverage, profitability, size, earning management
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MUHAMMAD YUDHISTIRA ARYADI
Date Deposited: 21 Feb 2020 06:24
Last Modified: 21 Feb 2020 06:24
URI: http://eprints.ums.ac.id/id/eprint/81419

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