Pengaruh Disclosure Quality terhadap Earnings Management pada Sektor Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015
| Main Author: | Gunawan, Novita |
|---|---|
| Format: | Undergraduate thesis PeerReviewed application/pdf |
| Terbitan: |
UNKNOWN
, 2019
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| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/35100/1/AK_4382_Abstrak.pdf http://digilib.ubaya.ac.id/pustaka.php/252910 http://repository.ubaya.ac.id/35100/ |
Daftar Isi:
- This study aims to determine the effect of disclosure quality on earnings management. This study uses a quantitative approach and is tested with a linear regression model. The object of this study is that all companies in the non-financial sector are listed on the Indonesia Stock Exchange (IDX) for the period 2013-2015. The number of samples used in this study were as many as 793 companies. The dependent variable used is earnings management. While the independent variable used is disclosure quality. The results of this study indicate that there is no effect of disclosure quality on earnings management. Disclosures in financial statements will not affect the behavior of managers in conducting earnings management.