Pengaruh Total Aktiva, Debt Equity Ratio Dan Earning Per Share Terhadap Manajemen Laba

Authors

  • Wellia Novita Universitas Putra Indonesia, Padang

Keywords:

financial statement, total assets, share, earning per share, earning management

Abstract

The purpose of this study is to examine the impact of total asset, Debt to Equity Ratio (DER)
and Earning Per Share (EPS) to earning management using PT Adhi Karya (Persero) Tbk
financial statement (audited) for the year 2007 to 2011. Based on facts, most of financial
statement’s user only concern to earning not to how company generated the earning. This
study use linear regression as data analysis technic. The results show that total asset, Debt to
Equity Ratio and earning per share are significantly and positively influence the earning
management at PT Adhi Karya (Persero) Tbk.

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Published

2017-02-20