Wicaksono, Agung Arif (2019) EFFECTS OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON EARNINGS MANAGEMENT: EVIDENCE IN INDONESIAN MANUFACTURING COMPANY LISTED IN BEI IN 2015-2017. S1 thesis, UAJY.

Abstract

This research examines the effects of profitability, leverage, and firm size
on earnings management in manufacturing sector listed in BEI. The research uses
295 samples that are taken from 95 manufacturing companies that listed in the
Indonesia Stock Exchange (IDX) from 2015 to 2017. The profitability will be
using the Return-on-Assets (ROA) method to determine the earnings management,
leverage will be using Debt-to-Equity Ratio (DER) method to determine earnings
management, and firm size will be using LnTotal Asset to determine the earnings
management.
The result of the research are both profitability and firm size does not have
any positive effects on earnings management. Meanwhile, only leverage proved to
have positive effects on earnings management which consistent with the debt
covenant hypothesis in positive accounting theory (PAT)

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Profitability; Leverage; Firm size; Earnings Management; Positive Accounting Theory (PAT); manufacturing companies
Subjects:	Financial Accounting > Managerial Accounting
Divisions:	Fakultas Ekonomi > Akuntansi Internasional
Depositing User:	Editor UAJY
Date Deposited:	18 Jun 2019 03:22
Last Modified:	18 Jun 2019 03:22
URI:	https://repository.uajy.ac.id/id/eprint/19033

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