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Pengaruh Brokerage Fee Terhadap Manajemen Laba (Studi Empiris Perusahaan Sekuritas Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

ABSTRACT

This study aims to examine the effect of brokerage fees whose data is taken
from the financial statements of the income section of earnings management
brokers in Securities Companies during 2018-2020 periods.
The data used in this study is secondary data that are obtained from the
annual reports of each securities company listed on the Indonesia Stock Exchange
(IDX). The sampling technique was carried out by purposive sampling which
resulted in a sample of 29 companies with of 3 periods. The analytical tool used in
this study is the panel data regression test using Eviews 10.
The results of this regression test showed that brokerage fees have
negative significant effect on earnings management.
Keywords: earnings management, brokerage fees, firm size, profitability, leverage

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 BER p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 95 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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