| dc.contributor.author | Purnamasari, Reka | |
| dc.date.accessioned | 2024-09-30 | |
| dc.date.available | 2024-09-30 | |
| dc.date.issued | 2022 | |
| dc.identifier.uri |
https://repositori.unhar.ac.id/handle/1224/pengaruh-ukuran-perusahaan-profitabilitas-dan-leverage-terhadap-manajemen-laba-dengan-good-corporate-governance-sebagai-variabel-moderating-studi-empiris-pada-perusahaan-manufaktur-yang-terdaftar-di-bei-periode-2015-2019
| |
| dc.description.abstract |
This study was conducted with the aim of knowing the effect of firm size, profitability and leverage on earnings management with good corporate governance as a moderating variable. This type of research is quantitative research with a causal approach. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling technique used was purposive sampling with a sample of 62 companies with 5 years of observation so that the total sample was 310. The analysis method of this research used multiple linear regression and Moderated Regression Analysis.
The results showed that firm size and profitability had a significant effect on earnings management while leverage had no significant effect on earnings management. Goodvariables were corporate governance not able to moderate the effect of profitability, firm size and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. (IDX) 2015-2019 period
| en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | VARIABEL MODERATING | en_US |
| dc.title | PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2019) | en_US |
| dc.type | Skripsi | en_US |
