HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis
Vol. 1 No. 1 (2019): Hirarki : Jurnal Ilmiah Manajemen dan Bisnis

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI PERIODE 2013-2017

Munawati Caniago (Universitas Pasir Pengaraian)
Purwantoro (Universitas Pasir Pengaraian)

Article Info

Publish Date
01 Jun 2019

Abstract

Earnings management is a manager's actions to choose accounting policies or actions that affect earnings in order to achieve certain objectives in reporting earnings. This study aims to determine the effect of leverage, company size and profitability on earnings management in the textile and garment sub-sector registered in the 2013-2017 period. The population used in this study were all textile and garment sub-sector companies registered in the 2013-2017 period. This study uses a purposive sampling technique with predetermined criteria. The number of samples used were 5 companies. The analysis technique used is multiple linear regression analysis. The results showed that the variable leverage, company size and profitability did not have a significant effect on earnings management either partially or simultaneously.

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Journal Info
HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis
Website

Abbrev

Hirarki

Publisher

Universitas Pasir Pengaraian

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis adalah salah satu jurnal publikasi ilmiah yang diterbitkan oleh Program Studi Manajemen, Universitas Pasir Pengaraian. Tujuan HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis adalah untuk membangun saluran komunikasi yang efektif antara para pemangku ...