Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode Tahun 2007 - 2011
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Institusion
STIE Indonesia Banking School
Author
Handayani, Sintiya Rani
Subject
HF5601 Accounting
Datestamp
2024-07-16 06:27:17
Abstract :
The aims of this research is to find empirical about the factors that affect the earning management at bank companies listed in BEI. The dependent variabel is earning management (DACC) and three independent variables are company size (LNTA), leverage (LEV) and profitability (PROF). This study using sample of commercial banks listed on Indonesia Stocks Exchange (IDX) in 2007 to 2011. There are 24 commercial banks which are selected with purposive sampling method. Hypotesis testing on this study was done by the multiple regression panel data analysis. The result of this research shows that variables in company size (LNTA) ,leverage (LEV) and profitability (PROF) affect positive and significantly to earning management Whereas company size, leverage, and profitability together affect earning management in bank companies listed in IDX. Keyword : Earning Management, Company Size (LNTA), Leverage (LEV), Profitability (PROF).
The aims of this research is to find empirical about the factors that affect the earning management at bank companies listed in BEI. The dependent variabel is earning management (DACC) and three independent variables are company size (LNTA), leverage (LEV) and profitability (PROF). This study using sample of commercial banks listed on Indonesia Stocks Exchange (IDX) in 2007 to 2011. There are 24 commercial banks which are selected with purposive sampling method. Hypotesis testing on this study was done by the multiple regression panel data analysis. The result of this research shows that variables in company size (LNTA) ,leverage (LEV) and profitability (PROF) affect positive and significantly to earning management Whereas company size, leverage, and profitability together affect earning management in bank companies listed in IDX. Keyword : Earning Management, Company Size (LNTA), Leverage (LEV), Profitability (PROF).
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