Pengaruh Ukuran Perusahan, Profitabilitas, Dan Financial Leverageterhadap Praktik Earnings Management Pada Perusahaan Manufaktur Yang Terdapat Di BEI Tahun 2009 - 2011

Heryanto, Doni (2013) Pengaruh Ukuran Perusahan, Profitabilitas, Dan Financial Leverageterhadap Praktik Earnings Management Pada Perusahaan Manufaktur Yang Terdapat Di BEI Tahun 2009 - 2011. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This study aims to obtain empirical evidence on the factors that influence earnings management in manufacturing companies. By company size, profitability and financial leverage as independent variables and earnings management in proksikan with disrectory acrual as the dependent variable. Data This study used data obtained from the financial statements (annual report). This study used the study period from 2009 to 2011. The samples were selected using purposive sampling method. This study used descriptive statistics, test assumptions, and classical hypothesis testing with linear regression analysis. Data analysis was preceded by descriptive statistics, test assumptions, and classical hypothesis testing. Descriptive statistics using the average (mean), maximum, minimum, standard deviation. Classical assumption test using normality test, multicollinearity, keteroskedastisitas test and autocorrelation test. Hypothesis testing using t-test. Furthermore, research data obtained from financial statements (annual report) were analyzed using a statistical test by using application program Statistical Package for the Social Science (SPSS) version 17.0. The results of this study concluded that company size, profitability and financial leverage does not affect earnings tehadap managment practices in manufacturing companies.

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