PENGARUH LEVERAGE, KUALITAS AUDIT DAN KEPEMILIKAN PEMERINTAH TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Non-Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2013-2017)
| Main Authors: | Khaira, Miftahul, Eddy, Suranta |
|---|---|
| Format: | Thesis NonPeerReviewed Archive |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/19623/1/Skripsi%20Full%20Miftahul%20Khaira%20C1C015100.pdf http://repository.unib.ac.id/19623/ |
Daftar Isi:
- This study aims to examine the effect of leverage, audit quality and government ownership on earnings management. Earnings management in this study was measured by Absolute Discretionary Accruals using by Modified Jones Model. The sample in this study is a non-financial companies listed on the Indonesia Stock Exchange in 2013-2017 and consisted of 279 companies. The data used in this study are secondary data obtained from financial data on the website www.idx.co.id. The method of data collection uses purposive sampling technique. This study uses a quantitative approach. Data was analysis using multiple linear regression using SPSS version 16. The results showed that leverage has a positive effect on earnings management. Audit quality and government ownership have a negative effect on earnings management.