Article2020

PENGARUH LEVERAGE, SALES GROWTH, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

39 citations0/0 files storedDJA (Diponegoro Journal of Accounting)

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

The purpose of this research is to examine the effect of leverage, sales growth, company size and profitability on earnings management. The population in this research is all the companies in the manufacturing sector on the Indonesia Stock Exchange during period 2016 to 2018. This research use the sampling data of 41 firms. The sampling is based on the method of purposive sampling. The research is a quantitative research using classic assumption test and multiple linear regressions analysis. The result of this research shows that proportion of leverage, size, and profitability have no significant effect on earning management. While sales growth has a significant positive effect on earning management.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 39 citations exist upstream.

Cited by

2021Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, dan Leverage terhadap Manajemen Laba

Imported from OpenAlex (CC0) — nothing here is generated.