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Ni Luh Floriani Ria Dimarcia
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA Ni Luh Floriani Ria Dimarcia; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol 15 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to examine the influence of diversified operations, leverage and managerial ownership on earnings management. The study was conducted on companies listed in the Indonesia Stock Exchange (BEI) 2010-2014. Sample selection technique used is purposive sampling. The data collection is done by the method of documentation and analysis techniques used were multiple linear regression. Based on the results of the study with 65 sample companies observations, it is known that a diversified operation has no effect on earnings management, leverage has no effect on earnings management and managerial ownership negative effect on earnings management.
Co-Authors Komang Ayu Krisnadewi