PENGARUH RASIO PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA”

KEICHY, ANOMOSA (2015) PENGARUH RASIO PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA”. Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to determine the relation of profitability ratio, leverage, and firm size to earnings management in manufacturing base and chemical industry sectors which was listed at Indonesian Stock Exchange. Earnings management as the dependen variabel. The research was conducted using secondary data on manufacturing base and chemical industry sectors which was listed at Indonesian Stock Exchange. Purposive sampling method used for sampling and where 27 companies in the manufacturing category with the period 2011-2013 where selected as sample. The method of analysis used in this study is multiple regression analysis. Based on the result shows that leverage and firm size have a significance relation on earning management. However profitability ratio have not any significance on the earnings management. Keywords: Profitability, Leverage, Firm Size, Earnings Management

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