LEVERAGE AND OTHER FACTORS THAT IMPACT ON EARNINGS MANAGEMENT ACTIONS

Simple item page
dc.contributor.authorCaroline, Angel
dc.date.accessioned2026-08-03T04:49:08Z
dc.date.available2026-08-03T04:49:08Z
dc.date.issued2024-02-28
dc.description.abstractThis research to aim empirical evidence about the influence of leverage, return on asset, firm size, sales growth, board size, audit committee, audit quality, firm age on earnings management. Earnings management as a dependent variables. The sample population that used in this research are all cyclicals and noncyclicals company that listed in the Indonesia Stock Exchange from 2020 to 2023. The sampling method that used was purposive sampling and with this method it is obtained sixty four (64) cyclicals and non-cyclicals companies that fit with the sampling criteria. This research uses multiple regression method to analyze the data. The result obtained from multiple regression method shows that return on asset and firm age has influence on earnings management. on the other hand leverage, firm size, sales growth, board size, audit committee, and audit quality has no effect on earnings management. Return on asset resulted to have positive influence on earnings management which can be concluded that if the ratio is higher, management is more effective at generating and giving profits with its available assets. This will make the company more attractive to investors because the return will be even higher. Furthermore, firm age has negative influence on earnings management which can be concluded that the older the firms, the less motivation there is to perform earnings management.
dc.identifier.urihttps://repository.tsm.ac.id/handle/123456789/597
dc.publisherSekolah Tinggi Ilmu Ekonomi Trisakti
dc.subjectSkripsi
dc.titleLEVERAGE AND OTHER FACTORS THAT IMPACT ON EARNINGS MANAGEMENT ACTIONS
dc.typeThesis
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
202050248_LEVERAGE_AND_OTHER_FACTORS_THAT_IMPACT__ON_EARNINGS_MANAGEMENT_ACTIONS.pdf
Size:
1.68 MB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Auditing