Detail Analisis Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba Riil pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Bibliografi Author: BRYANT ; Widyastuti, Etty (Advisor); Baskoro, Josef Tjahjo (Advisor) Topik: Real Earnings Management Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2012     Jenis: Theses - Undergraduate Thesis Fulltext: Bryant's Undergraduate Theses.pdf (612.78KB; 130 download) FEA-5231-Pendukung Bryant.pdf (31.54KB; 5 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5231 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This research examined the effect of several factors that influence the practice of real earnings management. The factors examined in this research are leverage, profitability, and firm size. The method of the analysis is multiple linear regression. This research uses secondary data from annual reports of listed manufacturing companies in Indonesia Stock Exchange (BEI) period 2008-2010. Based on the test results, leverage and profitability have significant effect on real earnings management. Leverage has a positive effect on real earnings management. This result means the more debt that companies have, the higher the level of real earnings management that occurred in the companies. Profitability has a negative effect on real earnings management. This result means the higher level of profitability that companies have, the lower the level of real earnings management that occurred in the companies. Meanwhile, the firm size has no significant effect on real earnings management. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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