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Analisis Pengaruh Ukuran Kantor Akuntan Publik, Leverage, Political Cost, Profitabilitas, dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013
Bibliografi
Author:
APRIYANTI, GOKMA HELEN
;
Paramitadewi, Hyasshinta Dyah Sweztika L
(Advisor)
Topik:
Earnings Management
;
Public Accountant Firm size
;
Leverage
;
Political Cost
;
Profitability
;
Managerial Ownership.
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2015
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Gokma Helen Apriyanti’s Undergraduate Theses.pdf
(551.9KB;
32 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6556
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
The purpose of this research is to determine the factors that influence on earnings management in real estate and property companies listed on Indonesia Stock Exchange. This research use 115 observations from 34 samples in the period 2009-2013. The statistical method used in this research is a statistical method of multiple regression analysis. The results show that leverage has positive effect, profitability has negative effect, and managerial ownership has positive effect. While two variable, Public Accountant Firm size and political cost have no significant effect on earnings management.
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