PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA

Ni Luh Floriani Ria Dimarcia; Komang Ayu Krisnadewi

PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA

Ni Luh Floriani Ria Dimarcia Fakultas Ekonomi dan Bisnis Universitas Udayana
Komang Ayu Krisnadewi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study was to examine the influence of diversified operations, leverage and managerial ownership on earnings management. The study was conducted on companies listed in the Indonesia Stock Exchange (BEI) 2010-2014. Sample selection technique used is purposive sampling. The data collection is done by the method of documentation and analysis techniques used were multiple linear regression. Based on the results of the study with 65 sample companies observations, it is known that a diversified operation has no effect on earnings management, leverage has no effect on earnings management and managerial ownership negative effect on earnings management.

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Published

2016-06-09

How to Cite

DIMARCIA, Ni Luh Floriani Ria; KRISNADEWI, Komang Ayu. PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE DAN KEPEMILIKAN MANAJERIAL PADA MANAJEMEN LABA. E-Jurnal Akuntansi, [S.l.], v. 15, n. 3, p. 2324-2351, june 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/20324>. Date accessed: 21 nov. 2024.

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