Analisis pengaruh leverage, kepemilikan institusional dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015

Agusto, Agusto (2017) Analisis pengaruh leverage, kepemilikan institusional dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Masters thesis, UNIVERSITAS TARUMANEGARA.

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Abstract

The aim of this study is to analyze whether there is influence of leverage, institutional ownership, and firm?s size on earning management of manufacturing firms listed in Indonesia Stock Exchange. The samples used in this study were 53 manufacturing firms listed on Indonesia Stock Exchange during the period 2011-2015. Samples collected by purposive judgement sampling method. Statistic method used in this study is multiple regression analysis. This study used secondary data such firm financial statement that published during the observation year. The results of this study showed that leverage and firm?s size variables do not have significane influence on earning management, but institutional ownership variables has a significance influence on earning management.

Item Type: Thesis (Masters)
Subjects: Thesis > Pascasarjana
Divisions: Pascasarjana
Depositing User: Puskom untar untar
Date Deposited: 29 Jun 2018 02:23
Last Modified: 29 Jun 2018 02:25
URI: http://repository.untar.ac.id/id/eprint/2133

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