ANALISIS PENGARUH LEVERAGE DAN SIKLUS HIDUP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Earnings information in general is a major concern in assessing the performance or
personnel management response and profit information helps owners make an
assessment on the earning power in the future. Therefore, the management has a
tendency to take action that can make a financial report to be well. This research
aims to determine the effect of leverage, firm age, and the sales growth of the
practice of earnings management. The population this research is real estate and
property companies listed in Indonesia Stock Exchange (IDX). The analytical tool
used by using multiple regressions. The results of this study found that Leverage
has a significant influence on Earnings Management. These results indicate that the
lower or higher leverage significantly influences the implementation of Earnings
Management Company. While Sales Growth and the Company Age do not have
significant influence on Earnings Management. These results indicated that the
company whose sales are up or down does not significantly influence the
implementation of an enterprise Earnings Management and Corporate Age (AGE) is
not a determinant of the presence of Earnings Management implementation within a
company. Coefficient determination of 22.2% or 0.222, meaning that 22.2% of the
dependent variable is affected by the independent variable, while 77.8% are
influenced by variables beyond the variables studied in this research.

Keywords: Leverage, corporate age, growth sales, and earnings management