JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)

The Effect of Company Size on Profit Management

Astri Linasmi (Politeknik Negeri Batam)



Article Info

Publish Date
01 Mar 2017

Abstract

The purpose of this study was to determine the effect of firm size on earnings management. The population in this study is the Indonesian Stock Exchange listed company in 2010-2014. The final sample was obtained 418 companies or 1.887 firm-year observation. The sample was selected using purposive sampling technique with some criteria. Research hypotheses were tested by multiple linear regression analysis. Based on test results, it was found that the financial leverage variable has a significant and positive impact to earnings management. The limitations of this research was only five years the company's data, does not include other variables that have a significant effect, as well as research using data of public companies.

Copyrights © 2017






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...