首页    期刊浏览 2024年09月14日 星期六
登录注册

文章基本信息

  • 标题:Profitability,Leverage,Firm Size, Liquidity,and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017)
  • 本地全文:下载
  • 作者:Suyatmin Waskito Adi ; Wulanditya Anggun Permata Putri ; Widowati Dian Permatasari
  • 期刊名称:Riset Akuntansi dan Keuangan Indonesia
  • 电子版ISSN:2541-6111
  • 出版年度:2020
  • 卷号:5
  • 期号:2
  • 页码:129-140
  • DOI:10.23917/reaksi.v5i2.12403
  • 语种:English
  • 出版社:Muhammadiyah University Press
  • 摘要:The aim of this research is to analyze the effect of profitability, leverage,firm size,liquidity,and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability,leverage,firm size,and liquidity did not affect real earnings management.
  • 关键词:profitability;leverage;firm size;liquidity; total assets turnover;and real earnings management
国家哲学社会科学文献中心版权所有