PENGARUH BID ASK SPREAD, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT

Vania Natasha, Nurainun Bangun

Abstract


The purpose of this study is to determine the effect of bid ask spread, leverage, and firm size on earnings management. The population used is a company engaged in manufacturing registered on the Indonesia Stock Exchange in 2016-2018. The sample in this study was taken using a purposive sampling method with predetermined criteria. Earnings management is calculated using estimated accruals. The results of this study stated that the bid ask spread had no significant negative effect and firm size had no significant positive effect on earnings management, while leverage had a significant negative effect on earnings management.


Keywords


bid ask spread; leverage; firm size; earning management.

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DOI: http://dx.doi.org/10.24912/jpa.v2i2.7669

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