HUBUNGAN ANTARA LEVERAGE DAN UKURAN PERUSAHAAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013

YULIASMI, YULIASMI (2014) HUBUNGAN ANTARA LEVERAGE DAN UKURAN PERUSAHAAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

YULIASMI. The Corelation among Leverage and Firm Size towards Earning Management at Manufacturing Companies Listed on IDX in 2013. Thesis. Jakarta. Concentration of Accounting Education. Study Program of Economic Education. Department of Economic and Administration. Faculty of Economic. State University of Jakarta. 2014. Some parties expressed reasonable with earnings management during the companies still using the existing method of accounting. However, if viewed from the side of investors and shareholders, earnings management course can be misleading in making decisions in the future. The factors affecting earnings management are extremely diverse, as proposed by some previous studies. These factors include: a plan bonus, firm size, leverage, good corporate governance, and stock prices. The aim of this research is to find whether there is a correlation among leverage and firm size towards earnings management at manufacturing companies listed on IDX in 2013. The data collection and analysis method in this research involve correlational method with a secondary data to achieve such aim and objective. The population in this research are all companies listed on the Indonesia Stock Exchange totaling 464 companies. Affordability of the entire population are manufacturing companies listed on the Indonesia Stock Exchange totaling 90 companies. The sampling technique used was simple random sampling, which amounted to 72 companies. Data leverage, firm size, and earnings management are taken from the financial statements of 2013. This research also involves classical assumption test and hypothesis test to determine the correlation among leverage (debt to equity), firm size (total asset) and earning management (discretionary accrual). Test requirements analysis test is conducted by searching for the regression equation Ŷ = 0.274 + 0,059 X 1 + 0,004 X . Based on the results of hypothesis test known that the data are normally distributed. The result of correlational analysis in this research demonstrate : (i) there is positive significant correlation between leverage and earning management, (ii) there is negative and not significant correlation between firm size and earning management, (iii) there is significant correlation among leverage and firm size toward profitability. The implications of this research explained that the company's leverage and size can be used as a basis for consideration in view of a company's earnings management actions.

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