Pengaruh Pengungkapan Laporan Keuangan Sukarela, Leverage dan Set Kesempatan Investasi terhadap Manajemen Laba (Studi Kasus Perusahaan Manufaktur yang Listing di BEI)

Watiningsih, Henggar (2009) Pengaruh Pengungkapan Laporan Keuangan Sukarela, Leverage dan Set Kesempatan Investasi terhadap Manajemen Laba (Studi Kasus Perusahaan Manufaktur yang Listing di BEI). Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Henggar Watiningsih-120600170.pdf - Published Version

Download (814kB)

Abstract

Management manage their earnings by increasing or descreasing it, for certain purpose, by choosing suitable accounting. This research explains the influence of voluntary disclosure level, firm’s leverage and investment opportunity set as independent variables on earnings management as a dependent variable, with firm’s size as a control varible. Leverage variable is divided into two variables, namely operating leverage and financial leverage. This study uses a sample that consists at 109 manufacturing companies at Indonesian Stock Exchange, which published financial report from 2002-2006. The method of analysis of this research used multiple regression analysis. The results of this study show that (1) voluntary disclosure level has a significant negative influence on earnings management, (2) operating leverage has a significant positive influence on earnings management, (3) financial leverage has a significant positive influence on earnings management, (4) investment opportunity set has a significant positive influence to earnings management.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number WAT p 168/2009
Uncontrolled Keywords: earnings management, voluntary disclosure, operating leverage, financial leverage, investment opportunity set
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 07:47
Last Modified: 29 Jul 2019 07:47
URI: http://repository.stieykpn.ac.id/id/eprint/439

Actions (login required)

View Item View Item