Rahma Suci Ramadani, A. Indra, W. Rizki, Eka Putri
{"title":"PENGARUH LEVERAGE, AUDIT TENURE, DAN INTELLECTUAL CAPITAL TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN TAHUN 2015-2019)","authors":"Rahma Suci Ramadani, A. Indra, W. Rizki, Eka Putri","doi":"10.24176/agj.v6i1.7417","DOIUrl":null,"url":null,"abstract":"ABSTRACK This research is expected to obtain empirical evidence of The Effect Of Leverage, Audit Tenure, And Intellectual Capital on Earnings Management. The object of research used in this study is BUMN Companies for the 2015-2019 period. Data was collected using a purposive sampling method and there were 36 companies that meet research criteria. This research is a type of quantitative research. The analysis technique in this research uses multiple regression analysis with program SPSS 25. Based on the statistical test results, it can be concluded that individually the Leverage and Intellectual Capital has a significant positive impact on Earnings Management meanwhile Audit Tenure has no impact on Earnings Management.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Global Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24176/agj.v6i1.7417","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
PENGARUH LEVERAGE, AUDIT TENURE, DAN INTELLECTUAL CAPITAL TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN TAHUN 2015-2019)
ABSTRACK This research is expected to obtain empirical evidence of The Effect Of Leverage, Audit Tenure, And Intellectual Capital on Earnings Management. The object of research used in this study is BUMN Companies for the 2015-2019 period. Data was collected using a purposive sampling method and there were 36 companies that meet research criteria. This research is a type of quantitative research. The analysis technique in this research uses multiple regression analysis with program SPSS 25. Based on the statistical test results, it can be concluded that individually the Leverage and Intellectual Capital has a significant positive impact on Earnings Management meanwhile Audit Tenure has no impact on Earnings Management.
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