CD Skripsi
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverge Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Perbankan Dan Lembaga Keuangan Yang Terdaftar Di Bei Periode 2014-2017)
ABSTRACT
This study aims to examine: 1) the effect of profitability on earnings management, 2) the effect of company size on earnings management, 3) the effect of leverage on earnings management. The population used in this study were all banking companies and financial institutions listed on the Indonesia Stock Exchange in 2014-2017. The sample was determined using a purposive sampling method and obtained a sample of 45 companies. The type of data used in this study is secondary data. Data analysis was performed by multiple regression analysis using the SPSS program. The results of this study indicate that: 1) profitability influences earnings management (sig = 0.027; sig
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