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 Universitas Udayana
Komang Ayu Krisnadewi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstrak

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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2016-06-09

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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. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/20324>. Tanggal Akses: 06 july 2026

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