PENGARUH PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014
| Main Author: | FATMASARI, SOFIA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/3056/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/3056/7/COVER.pdf http://eprints.perbanas.ac.id/3056/3/BAB%20I.pdf http://eprints.perbanas.ac.id/3056/2/BAB%20II.pdf http://eprints.perbanas.ac.id/3056/6/BAB%20III.pdf http://eprints.perbanas.ac.id/3056/5/BAB%20IV.pdf http://eprints.perbanas.ac.id/3056/4/BAB%20V.pdf http://eprints.perbanas.ac.id/3056/8/lampiran.pdf http://eprints.perbanas.ac.id/3056/ |
Daftar Isi:
- This study aimed to examine the effect of Profitability and Leverage to Profit Management. The variables used were the dependent variables Profit Management (Y), Profitability independent variable (X1), and Leverage (X2). Population of this research are manufacturing industries listed in the Indonesia Stock Exchange. This study uses year period 2012 to 2014. By using purposive sampling technique from the sampling, we’ve obtained 228 samples. Profit Management proxy measurement used is to use discretionary accrual, Profitability measured by using a net profit margin, and leverage measured by debt to equity ratio. The analytical method used in this research is multiple linear regression analysis. Results from this study is no effect on the profitability of Earnings Management. While leverage effect on Earnings Management. Keywords: Earnings management, profitability, and leverage.