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

Arya Firmansyah, Nafis and , Dr.Triyono,S.E,M.Si (2021) Pengaruh Karakteristik Keuangan Perusahaan 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.

BACA FULLTEXT
[img] PDF (Surat Pernyataan Publikasi)
SURAT PERNYATAAN PUBLIKASI ILMIAH.pdf
Download (41kB)
[img] PDF (Naskah Publikasi)
NASKAH PUBLIKASI.pdf
Download (492kB)
[img] PDF (Halaman Depan)
HALAMAN DEPAN.pdf
Download (799kB)
[img] PDF (Bab I)
BAB I.pdf
Download (314kB)
[img] PDF (Bab II)
BAB II.pdf
Restricted to Repository staff only
Download (490kB)
[img] PDF (Bab III)
BAB III.pdf
Restricted to Repository staff only
Download (401kB)
[img] PDF (Bab IV)
BAB IV.pdf
Restricted to Repository staff only
Download (402kB)
[img] PDF (Bab V)
BAB V.pdf
Download (255kB)
[img] PDF (Daftar Pustaka)
DAFTAR PUSTAKA.pdf
Download (457kB)
[img] PDF (Lampiran)
LAMPIRAN.pdf
Restricted to Repository staff only
Download (437kB)

Abstract

This study aims to expose the financial characteristics company and company size in earning management The secondary data used in this study was taken from Indonesia Stock Exchange (IDX) website; www.idx.co.id. The purposive sampling method was used by drawing samples based on research objectives and the determined criterion. The criterion was manufacturing companies that issue financial statement expressed in rupiah and ended on December 31 during the 2016-2017 observation periods. The descriptive statistic, classical assumptions, and multiple linear regression analysis were applied as the analytical tools. The results of this study indicate that the variables CFO, ROA, leverage, and company size, either simultaneously or partially have an effect on earnings management.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: cash flow operating, leverage, return on assets , company size, earning management
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NAFIS ARYA FIRMANSYAH
Date Deposited: 18 Aug 2021 07:25
Last Modified: 21 Aug 2021 03:34
URI: http://eprints.ums.ac.id/id/eprint/93697

Actions (login required)

View Item View Item
UMS ETD-db is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.