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PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia pada Periode 2013-2015)
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia pada Periode 2013-2015)
ABSTRACT
This study aimed to get empirical evidence of the effect of leverage and firm size on earning management. This research using agency theory to explain the effect of leverage and firm size on earning management. This study was performened on companies property and real estate in Indonesia Stock Exchange during the period og 2013-2015. The samples is determined by purposive sampling method. The number of selected samples were 20 companies. Data analysis used is multiple linier regression analysis. Based on analysis, it shows the study proves that leverage has negatively effect on earning management and firm size is positive effect on earning
management. Keyword : Leverage, firm size and earning management
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