Analisis pengaruh ukuran perusahaan, Profitabilitas, siklus operasi perusahaan, Likuiditas, leverage dan klasifikasi industri Terhadap manajemen laba (Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010–2014)
Daftar Isi:
- The aims of the research to examine the effect of firm size, profitability, operration cycle, liquidity, leverage, and industri classification on earnings management. Population of this research is all of listed manufacturing firms in Indonesia Stock Exchange starting from 2010 until 2014. The sampling method use purposive sampling method. Technique of analysis data used the classic assumptions test, they are normality test, multicollinearity test, heteroscedasticity test, and autocorelation test. Hypothesis test used multiple regression analysis. The results show that profitability, operation cycle, liquidity, and industry classification have effect on earnings management. While firm size and leverage have no effect on earnings management.