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Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Yang Dimoderasi Oleh Kepemilikan Manajerial (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bei Periode 2018-2021)

ABSTARCT
This study aims to determine and analyze the effect of Firm Size and Leverage on Earnings Management with Managerial Ownership as a moderating variable. The population in this study are 99 Financing Companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. The sampling method in this study is purposive sampling and 21 companies fulfill the criteria. This study uses secondary data obtained from the company’s annual report. The analytical method used are Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) using IBM SPSS 26.0. The results showed that Firm Size and Leverage have a significant effect on Earnings Management, Managerial Ownership can moderate the effect of Firm Size on Earnings Management but Managerial Ownership can not moderate the effect of Leverage on Earnings Management.

Keywords: Earnings Management, Firm Size, Leverage, Managerial Ownership

Ketersediaan
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Perpustakaan Universitas Riau 1902112843
1902112843
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902112843
Penerbit
Pekanbaru : Universitas Riau – Fakultasekonomi dan bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112843
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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Tidak tersedia versi lain

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