Ulumiddin, Ahmad Ihya and Yulianti, Retno (2017) PENGARUH DIVERSIFIKASI, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2011). Kajian Akuntansi, 12 (2). pp. 147-156. ISSN 1907-1442
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Abstract
Investors’ attention which has only been concentrated to the earnings information generated by
the company provide opportunities for the managers to perform an act of earnings management.
Earnings management is one of the factors that might decrease the credibility of fi nancial report.
There are many factors that infl uence the earnings management such as diversifi cation, leverage
and company size. In relation to the earnings management, the researcher conducted a research
in order to fi nd the empirical evidence regarding the infl uence of diversifi cation strategy, the
leverage and the company size toward the earnings management. The research was done in
the manufacture companies enliste in the Indonesian Stock Exchange from 2007 until 2011.
The analysis tool that the researcher implemented was multiple regression. The results of the
analysis show that the diversifi cation strategy and the leverage has positive infl uence toward
the earnings management, meanwhile the company size has negative infl uence toward the
earnings management.
Keyword: Earnings management, Diversifi cation, Leverage, Company size
| Item Type: | Article |
|---|---|
| Additional Information: | Earnings management, Diversifi cation, Leverage, Company size |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 10:14 |
| Last Modified: | 26 Jun 2020 10:14 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22851 |
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