Dikdik Saleh Sadikin
Accounting Departements, STIE Indonesia Banking School

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PENGARUH EXECUTIVE INCENTIVE, FIRM SIZE, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2015-2018 Nadhila Ellyane Ardaputri; Dikdik Saleh Sadikin
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 18 No 2 (2021): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v18i2.2938

Abstract

This study aims to determine the effect of Executive Incentive, Firm Size, and Leverage on Earnings Management. The object of research in this study is the LQ-45 company listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. This research uses purposive sampling method so that 27 companies are obtained with a total of 97 observations after outliers. This study uses a random effect model and multiple regression analysis used in hypothesis testing. This study provides results that the executive incentive LQ-45 company does not affect earnings management; firm size has a positive effect on earnings management; and leverage has no effect on earnings management.
PENGARUH EXECUTIVE INCENTIVE, FIRM SIZE, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE 2015-2018 Nadhila Ellyane Ardaputri; Dikdik Saleh Sadikin
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 18 No 2 (2021): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v18i2.2938

Abstract

This study aims to determine the effect of Executive Incentive, Firm Size, and Leverage on Earnings Management. The object of research in this study is the LQ-45 company listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. This research uses purposive sampling method so that 27 companies are obtained with a total of 97 observations after outliers. This study uses a random effect model and multiple regression analysis used in hypothesis testing. This study provides results that the executive incentive LQ-45 company does not affect earnings management; firm size has a positive effect on earnings management; and leverage has no effect on earnings management.