Skripsi
PENGARUH DAR (DEBT TO TOTAL ASSETS RATIO), ROA (RETURN ON ASSETS), UKURAN PERUSAHAAN (FIRM SIZE), PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2017 – 2020
This study aims to analyze the effect of DAR (Debt To Total Assets Ratio), ROA (Return On Assets), Firm Size, Firm Growth on Earning Management. Earning Management is measured using Discretionary Accrual. Data in this study used descriptive quantitative methods. Service company in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2017-2020 as the research population. Purposive sampling method is used as a technique in sampling. The study used multiple linear regression analysis technique, classical assumption test and hypothesis testing using SPSS Version 26.0. The results showed that DAR, ROA, Firm Size, Company Growth have a positive and significant effect on earning management.
Inventory Code | Barcode | Call Number | Location | Status |
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2107001473 | T53789 | T537892021 | Central Library (REFERENCES) | Available but not for loan - Not for Loan |
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