ACCOUNTABILITY
Vol 6, No 1 (2017): Accountability

ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Tala, Olifia (Unknown)
Karamoy, Herman (Unknown)

Article Info

Publish Date
20 Jun 2017

Abstract

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.

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Journal Info
ACCOUNTABILITY
Website

Abbrev

accountability

Publisher

Universitas Sam Ratulangi

Subject

Economics, Econometrics & Finance

Description

As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents ...