Amalia, Sucha Dina (2018) The Impact of Leverage and Self Financing Ratio on Accrual-Based Earnings Management : The Case of Listed Manufacturing Indonesian Firms Year of 2014-2016. [Undergraduate thesis]
Preview |
PDF
PA_46_Abstract.pdf Download (33kB) | Preview |
Abstract
Theprimary aim of this study is to examine the impact of leverage increases and self financing ratio on accrual-based earnings management practices for a sample of Indonesia firms indexed in Indonesia Stock Exchange (IDX) during a period from 2014-2016. We use panel data to calculate discretionary accruals and to empirically analyze the effect of firm leverage on the opportunistic behavior of managers. Consistent with debt covenants hypothesis, we find that firm leverage has a positive effect on earnings management for Indonesia firms. The empirical result shows that leverage increases provide incentives for managers to manipulate earnings.
| Item Type: | Undergraduate thesis |
|---|---|
| Uncontrolled Keywords: | Leverage, Self Financing Ratio, Earnings management, Discretionary accruals, Panel data |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Masyhur 196042 |
| Date Deposited: | 27 Aug 2019 07:16 |
| Last Modified: | 27 Aug 2019 07:16 |
| URI: | http://repository.ubaya.ac.id/id/eprint/36012 |
Actions (login required)
 |
View Item |
