ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK MANAJEMEN LABA BERDASARKAN FAKTOR INTERNAL PERUSAHAAN

ISLAHUDA RAHMA FATAYATI, NIM. 14830077 (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK MANAJEMEN LABA BERDASARKAN FAKTOR INTERNAL PERUSAHAAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

Preview	Text (ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK MANAJEMEN LABA BERDASARKAN FAKTOR INTERNAL PERUSAHAAN) 14830077_BAB-I_V_DAFTAR-PUSTAKA.pdf Download (4MB) | Preview
	Text (ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK MANAJEMEN LABA BERDASARKAN FAKTOR INTERNAL PERUSAHAAN) 14830077_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf Restricted to Registered users only Download (4MB)

Abstract

The research focuses on practice of earnings management. Earnings management is an action performed by managers by giving a good signal to investors through financial statements. The purpose of this research is to test and analyze the influence of Net Profit Margin, Size, Age and Leverage on earnings management practices at companies listed in Indonesia Sharia Shares Index (ISSI) for 2012-2016 period. Based on 127 observed firms, panel data regression of fixed effect models has been used to investigate the relevance of earnings management practices. The results showed that simultaneously Net Profit Margin, Company Size, Age Company (Leverage) and Leverage influence earnings management practice. Partially, the variable Net Profit Margin and Company Size has no effect on earnings management practices. While the Age of Companyand Leverage have positive effect on earnings management practices.

Share this knowledge with your friends :

Actions (login required)

View Item