JRAA Vol.2 No.2, Juli 2015 PENGARUH FIRM SIZE (UKURAN PERUSAHAAN), RETURN ON ASSETS (ROA), DAN DEBT TO EQUITY RATIO (DER) TERHADAP MANAJEMEN LABA

PENGARUH FIRM SIZE (UKURAN PERUSAHAAN), RETURN ON ASSETS (ROA), DAN DEBT TO EQUITY RATIO (DER) TERHADAP MANAJEMEN LABA

Abstract

This study aims to determine the effect of firm size is measured using (SIZE), Return On Assets (ROA), and Debt To Equity Ratio (DER) on earning management is measured using Discretionary Accruals (DA).

This study uses associative method (a method that describes the relationship or influence between two or more variables), sampling technique using purposive sampling techniques (sampling techniques using criteria or characteristics of the sample to be taken). Population in this study are all companies listed as many as 38 samples of manufacturing firms over the period 2010-2014. Secunder research data is the data obtained from PT. Indonesian Capital Market Electronic Library (www.idx.co.id). Testing the hypotesis of the study used a simple analysis techique with an application tool SPSS (Statistical Product and Service Solutions).

Result of the study showed: 1) Firm Size effect to Earnings Management, 2) Return On Assets effect to Earnings Management and 3) does not effect Debt To Equity Ratio to Earnings Management.