Pengaruh Perubahan Leverage pada Manajemen Laba
This research analyses the effect of changes in leverage on earnings management. Changes in leverage are changes in debt-to-equity ratio from previous years, and earnings management is measured by discretionary accruals estimated by the Modified Jones Model. Return to equity, net profit margin, comp...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Udayana
2020-06-01
|
| Series: | E-Jurnal Akuntansi |
| Online Access: | https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56109 |