PENGARUH GROWTH, UKURAN PERUSAHAAN (SIZE), DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

Abstract

"> ABSTRACT
This study aims to determine the effect of growth, size, and leverage on earnings
management. This research is quantitative. Data source in the form of company’s financial
statements obtained from the BEI. The population in this study is manufacturing companies
listed on the BEI period 2013-2015. Sampling method used is purposive sampling.
Hypothesis testing in this study using multiple linier regression analysis method. The results
of this study indicate that simultaneously variabel growth, size, and leverage have no effect
on earnings management. Partially the results of this study indicate that the variable growth
and leverage does not effect the earnings management, while the variable size has a
significant effect on earnings management.
Keywords : Growth, Size, Leverage, Earnings Management.