Pengaruh Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba

Abstract

his research objective is to get empirical facts about the influence of firm size and leverage on earnings management. firm size is measured using the logarithm of the total assets of the firm, leverage is measured using the result of the division between total liabilities and total assets. Earnings management is measured by discretionary accruals using Modified Jones Model. Population in the research contain 245 manufacturing companies listed on the Indonesia Stock Exchange 2014 -2016. The research data is obtained from the financial statements of manufacturing companies for the period of 2014-2016. Based on purposive sampling method, data sample set collected 85 manufacturing companies. Hipothesis test use multiple regression. The result of the analysis shows that all independent variables in this research have an effect on earnings management.