Authors:

Anak Agung Mas Ratih Astari, I Ketut Suryanawa

Abstract:

“This study aims to analyze factors that influence earnings management. This research was conducted at Indonesian Stock Exchange. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2012-2015. The method of determining the sample of this research is purposive sampling method in accordance with predetermined criteria and obtained a sample of 51 companies with a 4-year observation period so that the number of samples 204. The analysis technique used is multiple linear regression. Based on the results of the study showed that managerial ownership and institutional ownership has a significant negative effect on earnings management, this means increasing managerial ownership and institutional ownership then the decrease actions earnings management, firm size, leverage, profitability and sales growth positive and significant impact on the earnings management, this means that the higher the firm’s size, leverage, profitability and sales growth then increasing earnings management action.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-29819

Published

2017-07-14

How To Cite

RATIH ASTARI, Anak Agung Mas; SURYANAWA, I Ketut. FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA.E-Jurnal Akuntansi, [S.l.], v. 20, n. 1, p. 290-319, july 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-29819. Date accessed: 28 Aug. 2025.

Citation Format

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Issue

Vol 20 No 1 (2017)

Section

Articles

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