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IGNATIA MARIA SANIAMISHA
Trisakti School of Management
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI BEI IGNATIA MARIA SANIAMISHA; TJHAI FUNG JIN
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.816 KB) | DOI: 10.34208/jba.v21i1a-1.709

Abstract

The objective of this research is to obtain empirical evidence of firm size, leverage, corporate strategy, cash holding, profitability, board independence, institutional ownership, and dividend as independent variables to earnings management as dependent variable in Indonesian non-financial companies.This research used companies listed in non-financial sectors in Indonesia Stock Exchange during 2014-2016 as the population. There are 107 companies meet the criteria by using purposive sampling method. The model used in this research is multiple regression analysis.The result show that corporate strategy, cash holding, leverage, and profitability have effect on earnings management, while other independent variables such as firm size, board independence, institutional ownership, and dividend have no effect on earnings management in the company.
Co-Authors TJHAI FUNG JIN