Pengaruh Leverage, Ukuran Perusahaan, Dan Komposisi Dewan Komisaris Independen Terhadap Manajemen Laba Pada Perusahaan Yang Melakukan Innitial Public Offering (IPO) Dibursa Efek Indonesia (BEI) (Studi Empiris Pada Perusahaan IPO 2010-2013)
Abstract: This research aims
to identify and examine the effect of leverage, company size, and composition
of the independent board to earnings management (empirical studies on companies
that do an IPO on the Stock Exchange 2010-2013). Measuring instruments used in this
research is discretionary accruals (DA) for earnings management; Debt to total
assets for leverage; logarithm of total assets for firm size; and the
percentage of independent board for independent board composition.
This type of research is classified to be causative research. The
population is all companies that have an IPO unless the company engaged in the
field of finance (financial) in Indonesia Stock Exchange for 4 years from 2010
to 2013, while the sample is determined by purposive sampling to obtain a sample of 55 companies. The types
of data using secondary data obtained
from www.idx.co.id. The data collection techniques is the engineering
documentation. The analysis used in this study is a multiple linear regression
analysis.
The results show that: (1) leverage have significant positive effect on
earnings management in companies that doing an IPO, (2) the size of the company
have significant negative effect on earnings management in companies that doing
an IPO, (3) the composition of the independent board have no significant
negative effect on earnings management in companies doing IPOs.
Penulis: Felismina Yunila
Kode Jurnal: jpakuntansidd150511
