IDEAS home Printed from https://ideas.repec.org/p/osf/inarxi/zes26.html
   My bibliography  Save this paper

Pengaruh Financial Leverage, Ukuran Perusahaan, dan Independensi Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan yang Termasuk dalam JII Periode Tahun 2004-2007 di BEI)

Author

Listed:
  • Upayarto, Budi

Abstract

Penelitian ini menggunakan data-data sekunder dari laporan keuangan tahunan perusahaan yang masuk dalam JII di BEI tahun 2004-2007. Berdasarkan hasil penelitian diperoleh persamaan regresi Y=0,281+0,020X1-0,043X2+0,006X3. Hasil penelitian menunjukkan bahwa pada model persamaan regresi berganda ini secara simultan terdapat pengaruh yang tidak berarti dari financial leverage, ukuran perusahaan, dan independensi komite audit terhadap manajemen laba. Sedangkan secara parsial hanya ukuran perusahaan saja yang berpengaruh secara berarti. Penelitian ini menghasilkan nilai R square yang sangat kecil sebesar 9,2%.

Suggested Citation

  • Upayarto, Budi, 2018. "Pengaruh Financial Leverage, Ukuran Perusahaan, dan Independensi Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan yang Termasuk dalam JII Periode Tahun 2004-2007 di BEI)," INA-Rxiv zes26, Center for Open Science.
    • Handle: RePEc:osf:inarxi:zes26
    DOI: 10.31219/osf.io/zes26
    as

    Download full text from publisher

    File URL: https://osf.io/download/5a5cb3a4ff20fa000fea03ae/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/zes26?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:inarxi:zes26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://ios.io/preprints/inarxiv/discover .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.