Hamzah, Ruth Samantha and Gozali, Efva and Khamisah, Nur (2021) EARNINGS MANAGEMENT AND ITS DETERMINANT (STUDY OF LISTED COMPANIES ON INDONESIA STOCK EXCHANGE). Akuntabilitas, 15 (1). pp. 89-102. ISSN 1978-4392
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Abstract
The study aims to identifythe determinant factors that affecting earning management practices of companies. We used firm size, age, leverage (DER) and profitability (ROA) as independent variables in term of earnings management detection. There were 344 listed companies in Indonesia Stock Exchange at the year of 2017 and 2018, hence we obtained 688 observed data as samples. Purposive sampling and multiple regression were employed as sampling and analysis methods, respectively. The results show that firm size, age and ROA have a significant effect toward earnings management, whilst DER has no significant effect towards earning management. In addition, earnings management detection provides information to investors and potential investors in decision making process.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 61102-Management (S2) |
| Depositing User: | Mrs Ruth Hamzah |
| Date Deposited: | 28 Apr 2021 07:19 |
| Last Modified: | 28 Apr 2021 07:19 |
| URI: | http://repository.unsri.ac.id/id/eprint/45655 |
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