Authors:

Putu Shinta Dewanti Rikaputri, I Gusti Ayu Made Asri Dwija Putri

Abstract:

“This study aims to determine the effect of the debt to equity ratio, capital structure, size, audit committee diligence, and dividend policy of the earnings management practices. Earnings management practices is the act of raising or lowering the profit with a specific purpose. Data analysis technique used is multiple linear regression analysis. The sample selection using purposive sampling nonprobability technique. Research conducted by F test provides results that five variables have a significant influence on earnings management practices. T test showed variable results debt to equity ratio, capital structure, size, audit committee diligence no significant effect on earnings management practices and dividend policy significant negative effect on earnings management practices.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-28383

Published

2017-08-31

How To Cite

RIKAPUTRI, Putu Shinta Dewanti; DWIJA PUTRI, I Gusti Ayu Made Asri. PENGARUH DEBT TO EQUITY RATIO, SIZE, AUDIT COMMITTEE DILIGENCE, DIVIDEND POLICY PADA PRAKTIK MANAJEMEN LABA.E-Jurnal Akuntansi, [S.l.], v. 20, n. 3, p. 1988-2015, aug. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-28383. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 20 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License