PENGARUH FIRM SIZE, LEVERAGE DAN PROFITABILITY
TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN PERTAMBANGAN & PERMINYAKAN PERIODE 2013-2017
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Azhar, Haura
Subject
HB Economic Theory
Datestamp
2020-05-04 04:49:09
Abstract :
Haura Azhar (1530611083), ?The Effect Of Firm Size, Leverage and Profitability Towards Earnings Management in Mining & Oil Companies Period 2013-2017? Skripsi, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi 2019. (Advisor Gatot Wahyu Nugroho M.A.K.,CA. dan Elan Eriswanto, S.E.,M.M.). The purpose of this study is to obtain empirical evidence regarding the effect of firm size, leverage and profitability on earnings management in mining and oil companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The data used is secondary data that comes from company financial reports. The population in this study covers the mining and oil industry sector in the period 2013-2017. Sampling techniques used purposive sampling technique and obtained a sample of 20 companies. The results of this study indicate that profitability variables have a partial effect on earnings management. And variable firm size, leverage and profitability have a simultaneous effect on earnings management. While the other dependent variable is firm size, leverage does not partially affect earnings management.
Haura Azhar (1530611083), ?The Effect Of Firm Size, Leverage and Profitability Towards Earnings Management in Mining & Oil Companies Period 2013-2017? Skripsi, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi 2019. (Advisor Gatot Wahyu Nugroho M.A.K.,CA. dan Elan Eriswanto, S.E.,M.M.). The purpose of this study is to obtain empirical evidence regarding the effect of firm size, leverage and profitability on earnings management in mining and oil companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The data used is secondary data that comes from company financial reports. The population in this study covers the mining and oil industry sector in the period 2013-2017. Sampling techniques used purposive sampling technique and obtained a sample of 20 companies. The results of this study indicate that profitability variables have a partial effect on earnings management. And variable firm size, leverage and profitability have a simultaneous effect on earnings management. While the other dependent variable is firm size, leverage does not partially affect earnings management.
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