Pengaruh Leverage, Ukuran Perusahaan Dan Voluntary Disclosure Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016)

KURNIANTO, AFFRIZAL (2018) Pengaruh Leverage, Ukuran Perusahaan Dan Voluntary Disclosure Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aimed to examine the effect of leverage, company size and voluntary disclosure on earnings management in Indonesia during 2012-2016 periods. The dependent variabel used in this study was earnings , management, while independent variables in the study were leverage, company size and voluntary disclosure. Populations in the study were manufacturing companies of consumer goods industry sector during 2012-2016 periods. Data collection techniques used purposive sampling methods on sonsumer goods sector manufacturing companies listed in the Indonesia Stock Exchange and obtained 145 samples. Data were analyzed used classical assumption test and multiple regression analysis method. The results showed that leverage has a positive effect on earnings management. While both company size and voluntary disclosure have negative effects on earnings management.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Rina Mudjiyanti, S.E, M.Si.
Uncontrolled Keywords: earnings management, leverage, company size, voluntary disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Hardiansyah
Date Deposited: 07 Nov 2018 06:18
Last Modified: 07 Nov 2018 06:18
URI: http://repository.ump.ac.id/id/eprint/8005

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