TY  - THES
UR  - http://eprints.uny.ac.id/60513/
KW  - Earnings Management
KW  -  Company Size
KW  -  Leverage
KW  -  Independent Boards of Commissoner
KW  -  Audit Quality
KW  -  Managerial Ownership
Y1  - 2018/10/15/
A1  - Kumalasari, Pungky
PB  - Fakultas Ekonomi
ID  - UNY60513
M1  - skripsi
AV  - public
TI  - THE EFFECT OF COMPANY SIZE, LEVERAGE, AND CORPORATE
GOVERNANCE MECHANISM ON EARNINGS MANAGEMENT IN
MANUFACTURING COMPANIES OF FOOD AND BEVERAGE
SUB SECTOR LISTED ON IDX 2014-2016
N2  - This research aims to analyze the effect of Company Size, Leverage,
Independent Boards of Commissoner, Audit Quality, and Managerial Ownership
on Earnings Management in Manufacturing Companies of Food and Beverage
Sub Sector listed on IDX 2014-2016 partially and simultaneously.
This research was a causal study research. Population of this research were
Food and Beverage Companies listed on Indonesia Stock Exchange 2014-2016.
The research used purposive sampling method in order to collect the sample and
13 companies were selected as sample of the research. The data analysis
techniques were simple linear regression analysis and multiple linear regression
analysis.
The results of the research show that Company Size has no effect on
Earnings Management (significance value 0.616). Leverage has no effect on
Earnings Management (significance value 0.855). Managerial Ownership has no
significant effect on Earnings Management (significance value 0.119).
Independent Boards of Commissioner has a positive and significant effect on
Earnings Management (significance value 0.009). Audit Quality has a positive
and significant effect on Earnings Management (significance value 0.011).
Meanwhile, Company Size, Leverage, Independent Boards of Commissoner,
Audit Quality, and Managerial Ownership simultaneously have a significant effect
on Earnings Management (significance value 0.029).
ER  -