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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Akuntansi Share: Jurnal Ekonomi dan Keuangan Islam Journal of Finance and Islamic Banking
RUSTAM HANAFI
Universitas Islam Sultan Agung
Religion Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Bisnis dan Akuntansi

 1 
STRATEGI MANAGEMEN LABA DARI LEVERAGE: BUKTI EMPIRIS PERUSAHAAN KELUARGA DAN NON-KELUARGA RUSTAM HANAFI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.700

Abstract

This study aims to examine whether leverage is related to earnings management in family and non-family firms. This study also examines the role of family control in the relationship between leverage and earnings management. The sample selection of this study used a purposive sampling method so that the total sample that met was 264 firms. This study uses multiple regression analysis to determine the relationship between leverage and earnings management and the involvement of family-controlled and non-family firms. The results of this study show that leverage and family ownership have a significant negative effect on earnings management. Furthermore, the effect of leverage on earnings management is stronger for family-controlled firms than controlled by non-families. This result supports the view of entrechment, where family-controlled firms take over the wealth of minority shareholders for personal gain and hide by managing earnings, especially when the source of funding is through debt.
Co-Authors Abdul Rohman Dwi Ratmono Provita Wijayanti