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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK

IDAIGNES JANUAR CAHYADI

STIE Trisakti
icahyadi@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG PUBLIK

ABSTRACT:

The purpose of this study is to obtain empirical evidence about the influence of independent variables to earning managements of manufacturing companies listed in Indonesia Stock Exchange. These independent variables are Institutional Ownerships, Board Size, Return on Assets, Leverage, Firm Size, Audit Size, and Market to Book Ratio. The purpose of this study is also to proof the consistency of prior study results. The samples of this study are 270 data from 90 manufacturing companies that have

Keyword :Earning Managements, Institutional Ownerships, Board Size, Return on Assets, Leverage, Firm Size, Audit Size, Market to Book Ratio.
 
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