PENGARUH DAR (DEBT TO TOTAL ASSETS RATIO), ROA (RETURN ON ASSETS), UKURAN PERUSAHAAN (FIRM SIZE), PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2017 – 2020

VASTREINE, NEGI and Meirawati, Eka and Farhan, Muhammad (2021) PENGARUH DAR (DEBT TO TOTAL ASSETS RATIO), ROA (RETURN ON ASSETS), UKURAN PERUSAHAAN (FIRM SIZE), PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2017 – 2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of DAR (Debt To Total Assets Ratio), ROA (Return On Assets), Firm Size, Firm Growth on Earning Management. Earning Management is measured using Discretionary Accrual. Data in this study used descriptive quantitative methods. Service company in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2017-2020 as the research population. Purposive sampling method is used as a technique in sampling. The study used multiple linear regression analysis technique, classical assumption test and hypothesis testing using SPSS Version 26.0. The results showed that DAR, ROA, Firm Size, Company Growth have a positive and significant effect on earning management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Debt To Total Assets Ratio, Return on Assets, Ukuran Perusahaan, Pertumbuhan Perusahaan, Manajemen Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms. Negi Vastreine
Date Deposited:	10 Sep 2021 07:14
Last Modified:	10 Sep 2021 07:14
URI:	http://repository.unsri.ac.id/id/eprint/53789

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