Image of Pengaruh Leverage, Net Profit Margin, Return On Asset, Dan Operating Profit Margin Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)
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Pengaruh Leverage, Net Profit Margin, Return On Asset, Dan Operating Profit Margin Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)

This study aims to determine the effect of leverage, net profit margin, return on assets and the operating profit margin on earnings management in varius industrial companies listed in Indonesia Stock Exchange in 2012-2014. The population in this research is the company’s various industry listed in Indonesia Stock Exchange in 2012-2014 as many as 42 companies. The sampling technique is purposive sampling and obtained a sample of 37 companies. The data collected was secondary data with the method of documentation. Data analysis method used is multiple linear regression analysis. The results of hypothesis testing in showing that the Net Profit Margin, Return On Assets and Operating Profit Margin effect on Earnings Management, while variable Leverage has on effect on Earnings Management.
Keywords : Leverage, Net Profit Margin, Return on Assets, Operating Profit Margin, Earning Management.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0163)
02 03. 117 (0163)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0163)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xi, 78 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0163)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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