Jurnal Paradigma Akuntansi
Vol 1, No 1 (2019): Januari 2019

Faktor Yang Mempengaruhi Earning Management Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

Christoforus Richard, Agustin Ekadjaja (Program Studi Akuntansi Fakultas Ekonomi Universitas Tarumanagara, Jakarta)

Article Info

Publish Date
05 Feb 2020

Abstract

The purpose of this research is to analyze the effect of earning power, firm size and leverage on earning management. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2014-2016 as the population. Purposive sampling technique was used and 115 were selected as samples. Data processing in this research used software program IBM SPSS version 23. The result shows that: (1) There is a significant impact of Earning power on Earning management. There are no significant impact of Firm size and Leverage on Earning management. (2) There is simultanously a significant impact of Earning power, Firm size, and Leverage on Earning management.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...