Jurnal Riset Akuntansi dan Keuangan
Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan

PENGARUH LEVERAGE, PERGANTIAN CEO DAN MOTIVASI PAJAK TERHADAP MANAJEMEN LABA

Chandra Yuliana (New Armada Malang)

Article Info

Publish Date
01 Feb 2011

Abstract

The purpose of this research is to test empirically the influence of leverage, turnover of CEO and tax motivation to earnings management, based on its discretionary accruals value. The sample of this research is listed manufacturing firms for the period 2004-2008 with 5 different subsectors. Statistical analysis method used in this research is logistic regression with binary logistic model. The result shows leverage does not have significant influence to earnings management while the turnovers of CEO and tax motivation have significant influence to earnings management.Keywords: Earnings Management, Leverage, CEO, Tax

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Kristen Duta Wacana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...