PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI

  • Inge Lengga Sari Munthe Universitas Maritim Raja Ali Haji
DOI: https://doi.org/10.31629/jiafi.v2i2.1720

Abstract

ABSTRACT

This research aims to analyze the effect company size to earning management with capital structure as moderating variable in sub sector textile and garment in Bursa Efek Indonesia from 2015 until 2018.. It uses purposive sampling to take sample. There are 16 companies as samples. Reseach method with statistic test where use moderating regression analysis. The results are company size and capital structure have effect on earning management for simltaneously and partial respectively. Capital structure also strength the effect beween company size with earning management.

Published
2019-04-30
How to Cite
Inge Lengga Sari Munthe (2019) “PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI”, Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 2(2), pp. 53 - 60. doi: 10.31629/jiafi.v2i2.1720.
Issue
Vol. 2 No. 2 (2019): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Section
Articles

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