PENGARUH KEPEMILIKAN MANAJERIAL, INDEPENDENSI DEWAN KOMISARIS, LEVERAGE DAN CURRENT RATIO TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia (BEI) 2016-2020)
DOI:
https://doi.org/10.22441/jpma.v4i1.15971Kata Kunci:
Manajemen Laba, Kepemilikan Manajerial, Independensi Dewan Komisaris, Leverage, Current Ratio dan Ukuran PerusahanAbstrak
Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Manajerial, Independensi Dewan Komisaris, Leverage, dan Current Ratio Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi periode 2016-2020 dengan metode analisis berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap manajemen laba,, independensi dewan komisaris tidak berpengaruh terhadap manajemen laba, leverage tidak berpengaruh dan signifikan terhadap manajemen laba, current ratio berpengaruh terhadap manajemen laba, ukuran perusahaan tidak memoderasi pengaruh kepemilikan manajerial pengaruh terhadap manajemen laba,, ukuran perusahaan tidak memoderasi pengaruh independensi dewan komisaris pengaruh terhadap manajemen laba, ukuran perusahaan tidak memoderasi pengaruh leverage terhadap manajemen laba, dan, ukuran perusahaan memoderasi pengaruh current ratio terhadap manajemen laba.
Kata Kunci : Manajemen Laba, Kepemilikan Manajerial, Independensi Dewan Komisaris, Leverage, Current Ratio dan Ukuran Perusahan
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Author(s) Rights
As a journal Author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Jurnal Pena-Mas Akuntansi journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including: use for classroom teaching by Author or Author's institutionand presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their reseearch use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgement of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by NC License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by online version of this agreement.
Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Jurnal Pena-Mas Akuntansi are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Jurnal Pena-Mas Akuntansi]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Jurnal Pena-Mas Akuntansi
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Jurnal Pena-Mas Akuntansi journal are licensed under CC BY-NC
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
