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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam
Eka Roc’hma Novianti Mardiono
Universitas Wijaya Putra
Religion Economics, Econometrics & Finance

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Determinan manajemen laba Novrida Qudsi Lutfillah; Eka Roc’hma Novianti Mardiono
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 3 No 1 (2018): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.421 KB) | DOI: 10.34202/imanensi.3.1.2018.20-28

Abstract

AbstrakPenelitian ini bertujuan untuk menguji secara empiris pengaruh Good Corporate Governance, Leverage, dan kualitas audit terhadap manajemen laba. Metode analisis regresi multiple digunakan dalam penelitian ini. Hasil menunjukkan bahwa Good Corporate Governance tidak berpengaruh secara parsial terhadap Manajemen Laba, Leverage berpengaruh positif secara parsial terhadap Manajemen Laba, Kualitas Audit berpengaruh negatif secara parsial terhadap Manajemen Laba, dan Good Corporate Governance, Leverage, Kualitas Audit berpengaruh secara bersama – sama terhadap Manajemen Laba. AbstractThis study aims to discuss empirically, Good Corporate Governance, Leverage, and audit quality on earnings management. The method of multiple regression analysis was used in this study. The results show that Good Corporate Governance for Profit Management, Leverage is positively related to Profit Management, Audit Quality is negatively related to Profit Management, and Good Corporate Governance, Leverage, Quality Audit that is related together to Profit Management.
Co-Authors Novrida Qudsi Lutfillah