Pengaruh Financial Distress dan Leverage terhadap Manajemen Laba
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Institusion

Universitas Katolik Musi Charitas

Author

Regan, Theo Awdi

Subject

L Education (General) 

Datestamp

2022-03-18 05:29:52 

Abstract :
The purpose of this study was to determine the effect of financial distress and leverage on earnings management by focusing on banking companies listed on the Indonesia Stock Exchange with the research periode 2018-2020. The data used is secondary data. The population in this study are banking companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is purposive sampling method and obtained 46 companies with a total of 126 samples. The data analysis technique was carried out by multiple linear regression analysis and processed by the SPSS version 26 application. The results of this study indicate that financial distress and leverage affect earnings management. Key Words : Financial Distress, Leverage, Earnings Management 

File :
EA-2022-1821050-cover.pdf
EA-2022-1821050-abstract.pdf
EA-2022-1821050-complete.pdf
EA-2022-1821050-summary_id.pdf
EA-2022-1821050-tableofcontent.pdf
EA-2022-1821050-chapter1.pdf
EA-2022-1821050-chapter2.pdf
EA-2022-1821050-chapter3.pdf
EA-2022-1821050-chapter4.pdf
EA-2022-1821050-conclusion.pdf
EA-2022-1821050-reference.pdf
EA-2022-1821050-attachment.pdf