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ines devina
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Economics, Econometrics & Finance

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Analisis Pengaruh Struktur Modal Terhadap Praktik Manajemen Laba ines devina; Sandy Harianto; Johan Yanto
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.1.124-148

Abstract

The research objective is to analyze the influence of capital structure on earnings management practices. The research using multiple regressions examined 192 non-financial companies listed on Indonesia Stock Exchange from 2005 to 2014 period. The proxies of capital structure are debt-to-equity ratio and debt-to-asset ratio, while earnings management calculated through discretionary accruals from Jones, Modified Jones, cross-sectional industrial models. The results showed that there is a negative significant influence from firm’s capital structure to earnings management (α <0.05). This indicates that higher use of debt would increase the difficulties of debt covenant performance requirements; hence it increases the degree of control over the company, leaving less opportunity for earnings management.
Co-Authors Johan Yanto Sandy Harianto