ILMA, HANIFAH UMIRTU UDLUBIL (2016) PENGARUH KOMPENSASI, UKURAN PERUSAHAAN, LEVERAGE, EARNINGS POWER TERHADAP MANAJEMEN LABA DENGAN MENGGUNAKAN UNSUR FORECASTING. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
According to agency theory there are separation of fucntion between principal and agent. This separation of function creates the asymmetric information between management and stakeholder, so the manager has more information than the information held by stakeholders. That situation raises the opportunity for management to do earnings management with the purpose of personal benefit or to increase the value of the company. The purpose of this research is investigate the effects of compensation, size of company, leverage, earnings power to earnings management with forecasting, so the result is wich the variable is more dominant to earings management. The research is a quantitative research using secondary data. The population in the research is manufacturing company are listing at the Indonesia Stock Exchange from 2013-2014. The sampling technique used purposive sampling, so thet the appropriate criteria for the reaserch is 140 manufacturing company are listing at the Indonesia Stock Exchange from 2013-2014. The analysis hypothesis using Multiple Regression with SPSS 20 program. The result of this research is the compensation and company size has no effect towards the earning management, while the leverage and earnings power have effect towards the earning management and by the forecasting analysis, earnings power variable is have more dominant effect to earings management. Keywords: Earings Management, Compensation, Leverage, Company Size, and Earnings Power
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 09 Jan 2018 05:02 |
| Last Modified: | 09 Jan 2018 05:02 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3064 |
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