Analisis Pengaruh Profitability, Firm Size, Financial Distress Terhadap Praktik Earnings Management dengan Good Corporate Governance sebagai Variabel Moderasi
Abstract
This research aim is to analyze the impact of profitabiity, firm size, financial distress towards earnings management with good corporate governance as moderating variable. The sample for this research is purposive sampling method in manufacture companies that registered in Indonesia Stock Exchange for the period 2014-2016. Samples of this research are 106 companies. This research used multiple linear regression test to find out the impact of profitability, firm size, financial ditsress, and interaction between good corporate governance toward profitability, firm size, and financial distress. The result of this research indicated that firm size negative and significantly influences earnings management. Besides, this research also show that good corporate governance is able to moderate the relationshp of profitability, firm size, and financial distress between earnings management.
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