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.