PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN PENDAPATAN TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris pada Bank Umum Syariah di Indonesia)
| Main Author: | Saputro, Yogi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46623/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46623/2/BAB%20I.pdf http://eprints.umm.ac.id/46623/3/BAB%20II.pdf http://eprints.umm.ac.id/46623/5/BAB%20III.pdf http://eprints.umm.ac.id/46623/6/BAB%20IV.pdf http://eprints.umm.ac.id/46623/7/BAB%20V.pdf http://eprints.umm.ac.id/46623/8/LAMPIRAN.pdf http://eprints.umm.ac.id/46623/ |
Daftar Isi:
- This research aims to know the influence of company size, company age, profitability and income growth on earnings management. Types and sources of data obtained from the financial statements of Sharia banks on their respective official websites. Technique of data collection is done by the study of librarianship and documentation methods. This study uses panel data regression test using statistical analysis tools Eviews 9. Based on the results of the research, the authors can provide conclusions that simultaneous company size, company age, profitability and income growth affect earnings management. Partially the size of the company, company age and profitability affect earnings management. While partial income growth does not affect earnings management.