Impact of Leverage and Firm Size on Earnings Management in Indonesia
2019 ◽
Vol 6
(1)
◽
pp. 19
Keyword(s):
This study aimed to determine the effect of leverage and firm size toward earnings management. This study used a sample of the financial report data from manufacturing companies listed on the Indonesia stock exchange for the 2013-2017 period. The data analysis testing in this study employed EViews (Econometric Views). The results showed that the best panel regression model in this study was random effect model. Consistent with agency theory and positive accounting theory, leverage and firm size has a positive effect on the earnings management for manufacturing companies in Indonesia. The empirical results showed that leverage and firm size increases provide encouragement for managers to manipulate earnings.
2018 ◽
Vol 2
(1)
◽
pp. 96-121
2020 ◽
Vol 6
(10)
◽
pp. 2126
2019 ◽
Vol 4
(2)
◽
pp. 223-233
2020 ◽
Vol 8
(2)
◽
pp. 1
Keyword(s):
2020 ◽
Vol 8
(1)
◽
pp. 23
Keyword(s):
Keyword(s):