Cover Image

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Survei Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Main Authors: Pusparini, Anggi Aprila; Universitas Bakrie, Argamaya, Argamaya; Universitas Bakrie
Format: application/pdf Journal
Bahasa: ind
Terbitan: Program Studi Manajemen , 2018
Subjects:
management
earning management
company size
leverage
profitability
and managerial ownership
Online Access: http://jurnal.bakrie.ac.id/index.php/JEMI/article/view/1803
ctrlnum article-1803
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Survei Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)</title><creator>Pusparini, Anggi Aprila; Universitas Bakrie</creator><creator>Argamaya, Argamaya; Universitas Bakrie</creator><subject lang="en-US">management</subject><subject lang="en-US">earning management, company size, leverage, profitability, and managerial ownership.</subject><subject lang="en-US"/><description lang="en-US">The study aims to analyze how much the company size, leverage, probability, and managerial ownership can effect earning management. This research is used mining manufacture company that has been listed in the Indonesia Stock Exchange during 2013-2016 period of time as reasearch object. Variables used in this reasearch include company size, leverage, probability, and managerial ownership. The population used in this study is mining companies listed in Indonesia Stock Exchange since the year 2013 to 2016 respectively. The sample selection using purposive sampling method, with the acquisition of 36 samples in accordance with the criteria. Methods of data analysis used in this research is quantitative approach using multiple linear regression using Eviews 10 application. Secondary data was obtained from annual financial report of the mining company in the Indonesia Stock Exchange. Based on the reasearch result of mining company being observed sample, it comes to the conclusion that there is no effect of company size, probability, and managerial ownership percentage to the earning management. This result predicted that company size percentage, probability percentage, and managerial ownership can not affect earning management. As for leverage can eefect earning management. This result peredicted tha the presence of high leverage may cause a earning management act.</description><publisher lang="en-US">Program Studi Manajemen</publisher><contributor lang="en-US"/><date>2018-09-04</date><type>Other:</type><type>File:application/pdf</type><identifier>http://jurnal.bakrie.ac.id/index.php/JEMI/article/view/1803</identifier><identifier type="dcterms:DOI">10.36782/jemi.v1i2.1803</identifier><source lang="en-US">Journal of Entrepreneurship, Management and Industry (JEMI); Vol 1, No 2 (2018): Agustus 2018; 100-107</source><language>ind</language><rights>Artikel yang akan dipublikasikan tidak pernah dipublikasin sebelumnya atau dalam proses pendaftran publikasi di tempat lainBerkas Artikel sudah dalam bentuk format file&#xA0; Microsoft WordJika menggunakan URL refernsi hedaknya dicantumkan</rights><recordID>article-1803</recordID></dc>
language ind
format Other:
Other
File:application/pdf
File
Journal:Journal
Journal
author Pusparini, Anggi Aprila; Universitas Bakrie
Argamaya, Argamaya; Universitas Bakrie
title PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Survei Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)
publisher Program Studi Manajemen
publishDate 2018
topic management
earning management
company size
leverage
profitability
and managerial ownership
url http://jurnal.bakrie.ac.id/index.php/JEMI/article/view/1803
contents The study aims to analyze how much the company size, leverage, probability, and managerial ownership can effect earning management. This research is used mining manufacture company that has been listed in the Indonesia Stock Exchange during 2013-2016 period of time as reasearch object. Variables used in this reasearch include company size, leverage, probability, and managerial ownership. The population used in this study is mining companies listed in Indonesia Stock Exchange since the year 2013 to 2016 respectively. The sample selection using purposive sampling method, with the acquisition of 36 samples in accordance with the criteria. Methods of data analysis used in this research is quantitative approach using multiple linear regression using Eviews 10 application. Secondary data was obtained from annual financial report of the mining company in the Indonesia Stock Exchange. Based on the reasearch result of mining company being observed sample, it comes to the conclusion that there is no effect of company size, probability, and managerial ownership percentage to the earning management. This result predicted that company size percentage, probability percentage, and managerial ownership can not affect earning management. As for leverage can eefect earning management. This result peredicted tha the presence of high leverage may cause a earning management act.
id IOS14980.article-1803
institution Universitas Bakrie
institution_id 14
institution_type library:university
library
library Perpustakaan Universitas Bakrie
library_id 473
collection Journal of Entrepreneurship, Management and Industry (JEMI)
repository_id 14980
subject_area entrepreneurship
Econmics/Ilmu Ekonomi
Labor by Industry and Occupation/Pekerja Menurut Industri dan Profesi
Organization and Management/Organisasi dan Manajemen di Bidang Ilmu Sosial
city JAKARTA SELATAN
province DKI JAKARTA
shared_to_ipusnas_str 1
repoId IOS14980
first_indexed 2021-01-27T14:28:11Z
last_indexed 2021-01-27T14:28:11Z
recordtype dc
_version_ 1690050496878870528
score 17.538404

Lihat Juga