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All Journal Jurnal Riset Akuntansi dan Keuangan
Chandra Yuliana
New Armada Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH LEVERAGE, PERGANTIAN CEO DAN MOTIVASI PAJAK TERHADAP MANAJEMEN LABA Chandra Yuliana
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.973 KB) | DOI: 10.21460/jrak.2011.71.30

Abstract

The purpose of this research is to test empirically the influence of leverage, turnover of CEO and tax motivation to earnings management, based on its discretionary accruals value. The sample of this research is listed manufacturing firms for the period 2004-2008 with 5 different subsectors. Statistical analysis method used in this research is logistic regression with binary logistic model. The result shows leverage does not have significant influence to earnings management while the turnovers of CEO and tax motivation have significant influence to earnings management.Keywords: Earnings Management, Leverage, CEO, Tax
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