JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi

PENGARUH TOTAL AKTIVA, DEBT EQUITY RATIO DAN EARNING PER SHARE TERHADAP MANAJEMEN LABA

Novita, Wellia (Unknown)

Article Info

Publish Date
20 Feb 2017

Abstract

The purpose of this study is to examine the impact of total asset, Debt to Equity Ratio (DER)and Earning Per Share (EPS) to earning management using PT Adhi Karya (Persero) Tbkfinancial statement (audited) for the year 2007 to 2011. Based on facts, most of financialstatement?s user only concern to earning not to how company generated the earning. Thisstudy use linear regression as data analysis technic. The results show that total asset, Debt toEquity Ratio and earning per share are significantly and positively influence the earningmanagement at PT Adhi Karya (Persero) Tbk.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...