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PENGARUH NILAI PERUSAHAAN, PROFITABILITAS DAN RESIKO KEUANGAN TERHADAP EARNINGS MANAGEMENT
The purpose of this research is to find out and to analyze the influence of firm
value, profitability, and financial risk to the earnings management on
consumption goods industrial sector manufacturing companies in Indonesia Stock
Exchange. The collection of sample are 21 companies with the observation period
from 2009 to 2012, so 84 observation data have been obtained.
The source of secondary data is originated from Indonesia Stock Exchange
and the official website of Indonesia Stock Exchange, http:/www.idx.co.id. The
data analysis technique is carried out by using the multiple linear regressions
analysis with the assistance of SPSS program.
Based on the result of the analysis, it can be conculeded that: (1) firm value
has significant influence to the earnings management on consumption goods
industrial sector manufacturing companies in Indonesia Stock Exchange; (2)
Profitability has significant influence to the earnings management on
consumption goods industrial sector manufacturing companies in Indonesia Stock
Exchange; (3) Financial risk has significant influence to the earnings
management on consumption goods industrial sector manufacturing companies in
Indonesia Stock Exchange
Keywords: firm value, profitability, financial risk and earnings management
1S150002 | A15/002 Tri p c.1 | Perpustakaan Pusat - Lantai 2 | Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan |
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