CD Skripsi
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Manajemen Laba (Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016 -2018)
SUSI LELIYANTI
The purpose of this study is to obtain evidence about the factors associated
with earnings management.These factors are Leverage, Firm Size, Profitability,
InstitutionalOownership and Managerial Ownership. The population in this study are all
mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018
period. The sampling technique used was purposive sampling, with samples that met the
criteria of 17 companies for 3 years with a total sample of 51 samples. Hypothesis testing
in this study uses multiple regression analysis techniques with the support of SPSS
software version 21.Based on the results of the study prove that: (1) Leverage plays a
role in earnings management with a significance level of 0.017
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