EFFECTS OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON EARNINGS MANAGEMENT: EVIDENCE IN INDONESIAN MANUFACTURING COMPANY LISTED IN BEI IN 2015-2017

Wicaksono, Agung Arif (2019) EFFECTS OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON EARNINGS MANAGEMENT: EVIDENCE IN INDONESIAN MANUFACTURING COMPANY LISTED IN BEI IN 2015-2017. S1 thesis, UAJY.

[img] Text
EAI20371.pdf
Restricted to Repository staff only
Download (5MB)

Abstract

This research examines the effects of profitability, leverage, and firm size on earnings management in manufacturing sector listed in BEI. The research uses 295 samples that are taken from 95 manufacturing companies that listed in the Indonesia Stock Exchange (IDX) from 2015 to 2017. The profitability will be using the Return-on-Assets (ROA) method to determine the earnings management, leverage will be using Debt-to-Equity Ratio (DER) method to determine earnings management, and firm size will be using LnTotal Asset to determine the earnings management. The result of the research are both profitability and firm size does not have any positive effects on earnings management. Meanwhile, only leverage proved to have positive effects on earnings management which consistent with the debt covenant hypothesis in positive accounting theory (PAT)

Item Type: Thesis (S1)
Uncontrolled Keywords: Profitability; Leverage; Firm size; Earnings Management; Positive Accounting Theory (PAT); manufacturing companies
Subjects: Financial Accounting > Managerial Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor UAJY
Date Deposited: 18 Jun 2019 03:22
Last Modified: 18 Jun 2019 03:22
URI: http://e-journal.uajy.ac.id/id/eprint/19033

Actions (login required)

View Item View Item
E-Journal Universitas Atma Jaya Yogyakarta is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.