ANALYSIS OF FACTORS AFFECTING EARNINGS MANAGEMENT EMPIRICAL STUDY IN AUTOMOTIVE AND COMPONENTS COMPANY LISTED IN INDONESIA STOCK EXCHANGE 2010-2014
Main Author: | Fathur, Gumilang |
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Format: | Thesis NonPeerReviewed Book |
Bahasa: | eng |
Terbitan: |
, 2016
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Subjects: | |
Online Access: |
http://scholar.unand.ac.id/13183/1/Abstract.pdf http://scholar.unand.ac.id/13183/2/%28CHAPTER%20I%29.pdf http://scholar.unand.ac.id/13183/3/%28CHAPTER%20V%29.pdf http://scholar.unand.ac.id/13183/4/%28REFERENCES%29.pdf http://scholar.unand.ac.id/13183/5/Thesis%20Full.pdf http://scholar.unand.ac.id/13183/ |
Daftar Isi:
- This study aims to prove empirically the influence of company size, company age, leverage, and motivation bonus on earnings management in automotive and component company listed on the Indonesian Stock Exchange. Number of samples used were as many as 11 companies are selected using purposive sampling techniques, the study period from 2010 to 2014. Methods of statistical analysis used was multiple regression analysis. These results indicate that company size, company age, leverage and motivation bonus have significant effect on the practice of earnings management.