Hapsari, Fadila Intan Vidya and , Dra. Rina Trinawati, M.Si.Ak., Ph.D, CA (2021) Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba Akrual(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Surat Pernyataan Publikasi)
Doc3.pdf Restricted to Repository staff only Download (480kB) | Request a copy |
|
PDF (Naskah Publikasi)
NASKAH PUBLIKASI FADILA INTAN.pdf Download (917kB) |
Abstract
This study aims to examine the effect of profitability, company size, leverage, managerial ownership, and institutional ownership on earnings management. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016 to 2018. Measurement of earnings management using discretionary accruals with the Modified Jones Model. The sampling method used was purposive sampling so that 210 samples were obtained for 3 years of research observation. The analysis used in this study is mutiple linear regression analysis processed using the Statistical Package for Socical Science (SPSS) version 21. The result show that the variables profitability and leverage have an effect on earnings management. Meanwhile, the variables of company size, managerial ownership, and institutional ownership have no effect on earnings management.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | profitabilitas, ukuran perusahaan, leverage, kepemilikan manajerial, kepemilikan institusional, manajemen laba. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | FADILA INTAN VIDYA HAPSARI |
| Date Deposited: | 01 Nov 2021 01:23 |
| Last Modified: | 01 Nov 2021 01:26 |
| URI: | http://eprints.ums.ac.id/id/eprint/95059 |
Actions (login required)
 |
View Item |
