PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GCG SEBAGAI VARIABEL MODERASI

Fitria Amalia, Anggita Langgeng Wijaya, Anny Widiasmara

Abstract


The purpose of this study is to find out: (1) Effect of profitability on earnings management; (2) Effect of leverage on earnings management; (3) Effect of audit quality in moderating profitability on earnings management; (4) Effect of audit quality in moderating leverage on earnings management; (5 ) The influence of the independent board of commissioners in moderating profitability to earnings management; (6) The influence of the independent board of commissioners in moderating leverage on earnings management. This research was conducted on companies listed on the Indonesia Stock Exchange in 2016. Samples were selected using the purposive sampling method and as many as 313 companies were sampled. The method used in this study is the Classic Assumption Test and Moderated Regression Analysis (MRA). The results of this study indicate that profitability affects earnings management, while leverage does not affect earnings management and the quality of audits and the independent board of commissioners cannot moderate the relationship between profitability and leverage on earnings management.
Keywords: profitability, leverage, audit quality, independent board of commissioners, profit management


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