Jurnal Ekonomi
Vol. 25 No. 1 (2020): March 2020

Mendeteksi Earnings Management Perusahaan Melalui Aktivitas Riil

Viriany (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)
Liana Susanto (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)
Henny Wirianata (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)
Yanti (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)

Article Info

Publish Date
30 Mar 2020

Abstract

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent commissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at the Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

EJE

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, ...