FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
Main Article Content
Abstract
This research aims to obtain empirical facts regarding the effect of leverage, firm size,
institutional ownership, and audit committee on earnings management in manufacturing
companies in the basic and chemical industry sector and the consumer goods industry
sector listed on the Indonesia Stock Exchange for the 2017-2019 period. In this research,
the multiple regression model is used to test the independent variable against the dependent
variable. Samples that have been selected by purposive sampling method, resulted in as
many as 52 companies. The data processing in this research utilizes the Eviews 12
application and Microsoft Excel 2010. The results of this research show that the variables
of firm size, institutional investor, and audit committee have no significant effect on
earnings management, while the leverage variable displays a significant positive effect on
earnings management.
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