Mendeteksi Earnings Management Perusahaan  Melalui Aktivitas Riil

Viriany; Liana Susanto; Henny Wirianata; Yanti

doi:10.24912/je.v25i1.627

Authors

Viriany Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Liana Susanto Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Henny Wirianata Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Yanti Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v25i1.627

Keywords: Real Earnings Management, Leverage, Profitability, Institutional Ownership, Independent Commissioner, Audit Committee.

Abstract

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent commissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at the Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

Author Biographies

Viriany, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

viriany@fe.untar.ac.id

Liana Susanto, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

liana@gmail.com

Henny Wirianata, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

henny@fe.untar.ac.id

Yanti, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

yanti@fe.untar.ac.id

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