Media Riset Akuntansi
Vol 8, No 2 (2018): AGUSTUS

PERAN UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP EARNING MANAGEMENT


Article Info

Publish Date
04 Aug 2022

Abstract

This study aims to determine the effect of the role of firm size, leverage, profitability and managerial ownership on earning management. The sample used in this study were manufacturing companies in the mining sector on the Indonesia Stock Exchange (IDX) in 2013-2016, with 36 samples. The method used in this research is multiple linear regression analysis. The results showed that firm size had no effect on earnings management, leverage had no effect on earnings management, profitability had no effect on earnings management and managerial ownership had no effect on earnings management.

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Journal Info
Media Riset Akuntansi
Website

Abbrev

journal_MRA

Publisher

Universitas Bakrie

Subject

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

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...