Articlediamond2020

PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

14 citations0/0 files storedJurnal Paradigma Akuntansi

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 aim of this research is to examine the effect of leverage, profitability, firm size, and institutional ownership on the earnings management. This research uses 91 data from 30 sample of property and real estate companies listed in the Indonesia Stock Exchange for the period 2015-2017. This research used SPSS for Windows version 22 to process data. The data used in this study are secondary data that contain financial statements. The statistical method used in this study is the method of multiple linear regression. The result of the analysis indicated that profitability and institutional ownership has negative effect on earnings management, leverage and firm size have no effect on earnings 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 — 14 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985Positive Accounting Theory 2013Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba 2017Faktor-Faktor Yang Mempengaruhi Manajemen Laba 2016Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan 2018Pecking Order and Trade-off Theory in Capital Structure Analysis of Family Firms in Indonesia 2013PENGARUH RETURN ON ASSET PADA PRAKTIK MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE 2014PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

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