This study aims to analyse the effect of the association between revenue with operating expense, leverage, and firm size on earnings management in manufacturing companies in Indonesia. This study uses data for 2018 and 2017 but for some time series data needed to use data starting in 2014. This study uses market data obtained from financial statements using a sample of 74 companies that meet the sample selection requirements. The data analysis technique used in this research is Multiple Regression analysis with processing using the Statistical Product and Service Solutions (SPSS) program. The results of the simultaneous study cannot show a significant effect of the association between revenue with operating expense, leverage, and firm size on earnings management. The partial test shows that only the leverage variable has an effect on earnings management.
| Published by | Asosiasi Dosen Akuntansi Indonesia |
| Journal Name | International Journal of Public Budgeting, Accounting and Finance |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | Kota medan, Sumatera utara INDONESIA |
| Website | ijpbaf| http://ijpbaf.org/index.php/ijpbaf| |
| ISSN | ISSN : -, EISSN : 26556693, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics |
| Penulis | Yosvid, Yosvid |
| Publisher Article | Asosiasi Dosen Akuntansi Indonesia |
| Subtitle Article | International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://ijpbaf.org/index.php/ij… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (204.567 KB) |
| Download Article [1] | http://ijpbaf.org/index.php/ijpbaf/artic… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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