ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI EARNINGS MANAGEMENT PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2013
ABSTRACT: This research
studies factors influencing the practices of earnings management in LQ-45 firms
listed on the
Indonesian Stock Exchange
during 2009-2013. Discretionary
accruals that calculated with Jones Modified models (1995) is used to measure
the earnings management. Two factors are used in this research are leverage and
firm size. Leverage is measured by debt to total assets ratio whereas firm size
is measured by natural logarithm (ln) total assets. Research population includes all
firms that included
in LQ-45 index
listed on the
Indonesian Stock Exchange continued
during the period of February 2009 – July 2009 until August 2013 –
January 2014. Sample
consists of 85
firms. Data are
analysed using multiple linear
regressions with results
that leverage have
negative significant impact on
earnings management whereas
firm size does
not affect earnings management.
Penulis: Ratu Wulan Larasati
Kode Jurnal: jpakuntansidd150005
