Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan Dan Perputaran Total Aktiva Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Khoirun Nisa', Alfi and , Fauzan, S.E., M.Si., Ak., CA (2019) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan Dan Perputaran Total Aktiva Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aim of this research was to analyze the effect of profitability, leverage, firm size, firm age and total assets turnover on earnings management. The population of this study is the classification of property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sampling technique used purposive sampling technique and obtained samples of 108 samples, because the data were not normally distributed, outliers were carried out on samples which then the final sample was 106 samples. Data analysis using multiple linear regression. The results showed that profitability and total assets turnover affect earnings management. While leverage, company size and firm age do not affect earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	profitability, leverage, firm size, firm age, total assets turnover and earnings manajement.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ALFI KHOIRUN NISA'
Date Deposited:	27 Aug 2019 04:56
Last Modified:	27 Aug 2019 04:56
URI:	http://eprints.ums.ac.id/id/eprint/77439

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