PENGARUH PROFITABILITAS, MEKANISME PEMANTAUAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA

DAMAYANTI, Carolina Reni and KAWEDAR, Warsito (2018) PENGARUH PROFITABILITAS, MEKANISME PEMANTAUAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of profitability, monitoring mechanism and financial distress on earnings management. Profitability is measured by return on asset (ROA), monitoring mechanism is measured by leverage, and financial distress is measured by Altman Z-score. The population of this study are all go public companies listed in Indonesia Stock Exchange from 2013 until 2015. The number of samples in this study are 186 companies. The result of the analysis of this study indicates that profitability has no significant effect on earnings management, while monitoring mechanism and financial distress have a significant effects on earning management.

Item Type:Thesis (Undergraduate)
Additional Information:earnings management, profitability, monotoring mechanism, financial distress.
Uncontrolled Keywords:earnings management, profitability, monotoring mechanism, financial distress.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:65940
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Oct 2018 14:19
Last Modified:18 Oct 2018 14:19

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