DIMENSI HUTANG TERHADAP MANAJEMEN LABA

Putri, Irine Mahardhika (2021) DIMENSI HUTANG TERHADAP MANAJEMEN LABA. Indonesian Vocational Research Journal, 2 (1). pp. 47-61. ISSN ISSN 2828-5719, E-ISSN 2829-1883

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Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER) on earnings management. This study uses a quantitative research approach. Collecting techniques using documentary data or secondary data. The sample selection used purposive sampling method. From the predetermined criteria, a sample of 120 company data was obtained. The data analysis used multiple linear regression analysis. The results showed that the Debt to Equity Ratio had a significant positive effect on earnings management. Debt to Asset Ratio has a significant positive effect on earnings management. Long Term Debt to Equity Ratio has a negative effect on earnings management.

Item Type:	Article
Uncontrolled Keywords:	Debt Equity Ratio; DebtAsset Ratio; LongTerm Debt Equity Ratio; andearnings management
Subjects:	Universitas Muhamadiyah gresik > Faculty of Economic and Business > Accounting Study Program Accounting Study Program Accounting Study Program Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	IRINE MAHARDHIKA PUTRI
Date Deposited:	06 Jan 2023 03:19
Last Modified:	06 Jan 2023 03:19
URI:	http://eprints.umg.ac.id/id/eprint/6531

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