PENGARUH LEVERAGEDAN KEPEMILIKAN MANAJERIAL TERHADAP KESULITAN KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERATOR
ABSTRACT: The aim of this study is to
test whether leverage has a
positive impact on
financial distress, managerial ownership has a negative impact on
financial distress, and each of these are moderated by earnings management
activities. The sample used in this study consist of manufacturing companies
(78 companies over the years 2006-2010). Hypothesis testing is done by using multiple
linear regression. The results of this study are able to prove that leverage
has a significant positive impact on financial distress and earnings management
activities significantly moderated the positive impact of leverage.
Penulis: Saud Faza
Kode Jurnal: jpmanajemendd140520
