PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERAT

., Olinda (2016) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERAT. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to prove empricially whether independent directors profitability moderating influence on earnings management and to prove empricially whether independent directors moderating effect of leverage against management. The population in this study are all manufacturing companies listed in IndonesiaStock Exchange (BEI). Total population is 139 companies listed on the Stock Exchange. The samples in this study was done by using purposive sampling. The research sample obtained was of 213 manufacturing companies. Hypotesis testing is done by using moderation regression analysis using SPSS 17.0 for Windows release. The hypothesis was tested consists of two hypothesis (Ha1) and (Ha2). The test results show that states Ha1 independent commissioner moderating influence on earnings management acceptable profitability. The test results were declared independent commissioner Ha2 moderate leverage effect on earnings management rejected. Keywords : Return on Asset (ROA), leverage, earning management, and independent commissioner.

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