Image of Pengaruh Kepemilikan Manajerial, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba Dimoderasi Oleh Konvergensi Ifrs (Studi Empiris Pada Perusahaan Jasa Sub-Sektor Bank Dan Sub-Sektor Lembaga Pembiayaan Yang Terdaftar Di Bei Tahun 2015-2017)
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Pengaruh Kepemilikan Manajerial, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba Dimoderasi Oleh Konvergensi Ifrs (Studi Empiris Pada Perusahaan Jasa Sub-Sektor Bank Dan Sub-Sektor Lembaga Pembiayaan Yang Terdaftar Di Bei Tahun 2015-2017)

This study aims to determine the effect of managerial ownership, leverage and company on earnings management moderated by IFRS cconvergence.The sampling method used in this study was purposive sampling method during the 2015-2017 period in the Indonesia stock exchange in the service sector of the bank sub-sector and the financing institution sub-sector for 138 with three years of observation. The data analysis method used in this study is to use multiple linear analysis with the help of the Statistical Product and Services Solution (SPSS) version 25.0. The results showed that (1) Managerial Ownership had a significant effect 0.004 < 0.05, (2) leverage did not have a significant effect of 0.052 > 0.05, (3) company size had a significant effect of 0.011 < 0.05, (4) Managerial ownership moderated by IFRS convergence has a significant effect on earnings management with significance

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0003)
02 03. 120 (0003)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0003)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0003)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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