PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2014-2016)
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 2
Abstract
This study aimstodetermine the effec tof Profitability to Profit Management is moderated by Company Size. The population in this research is manufacturing company of industrial and chemical sub sectorlisted in Indonesia Stock Exchange (BEI). The sample in this research is manufacturing company which is listed in Indonesia Stock Exchange (BEI), especially basic industry and chemistry from year 2014 until 2016. Sources of data used in this research is secondary data. Data analysis method in this research is Simple Linear Regressionand Moderated Regresion Analysis (MRA). The results showed that Profitabilita have a positive and significant effecton Profit Management. This can beproved from the significance value of 0.00 <0.05 and the value of t arithmetic> t table (4.410> 1.6833). Company size is able to moderate the relationship Profitability to Profit Management. Ukura Company streng thens the relationship Profitability to Profit Management. This can be proven from the significance value of 0,000 <0,05 and the value of t arithmetic> t table (237,481> 1,6833).
Authors and Affiliations
Lili Panggih Rahayu
Keywords
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- EP ID EP646183
- DOI 10.26460/ed_en.v1i2.613
- Views 218
- Downloads 0
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