ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN LABA PADA PERUSAHAAN TELEKOMUNIKASI DI ASIA TENGGARA TAHUN 2014-2017

HALDIAZ, Alam Irwin and RATMONO , Dwi (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN LABA PADA PERUSAHAAN TELEKOMUNIKASI DI ASIA TENGGARA TAHUN 2014-2017. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to analyze what factors influence earnings management in telecommunications firms in Southeast Asia in the period 2014-2017. The independent variables used in this study are firm’s performance, firm’s size, and the level of financial leverage of a company. Earnings management is the dependent variable of this study. The hypothesis proposed in this study is that firm’s performance and financial leverage have a positive effect on earnings management in telecommunications firms in Southeast Asia in the period 2014-2017, while firm size has a negative effect on earnings management practices in communication firm in Southeast Asia in the period 2014-2017 The sample in this study consists of 95 telecommunications firms in Southeast Asia that reported their financial statements on the Bloomberg website in the period 2014-2017. The data used in this study are secondary data and the sampling used is purposive sampling method. To test the hypothesis, the technique of multiple linear regression analysis is used. The results of this study indicate firm’s size has a significant positive effect and financial leverage has a significant negative effect on earnings management. Company performance variables does not prove to significantly affect earnings management variables.

Item Type:Thesis (Undergraduate)
Additional Information:earning management, firm’s performance, firm’s size, financial leverage
Uncontrolled Keywords:earning management, firm’s performance, firm’s size, financial leverage
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:73213
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:13 Jun 2019 10:34
Last Modified:13 Jun 2019 10:34

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