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All Journal Jurnal Paradigma Akuntansi
Vania Natasha, Nurainun Bangun
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH BID ASK SPREAD, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Vania Natasha, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.993 KB) | DOI: 10.24912/jpa.v2i2.7669

Abstract

The purpose of this study is to determine the effect of bid ask spread, leverage, and firm size on earnings management. The population used is a company engaged in manufacturing registered on the Indonesia Stock Exchange in 2016-2018. The sample in this study was taken using a purposive sampling method with predetermined criteria. Earnings management is calculated using estimated accruals. The results of this study stated that the bid ask spread had no significant negative effect and firm size had no significant positive effect on earnings management, while leverage had a significant negative effect on earnings management.
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