Pengaruh Ukuran Perusahaan dan Growth Terhadap Manajemen Laba pada PT. Telkom Medan

Abstract

This study aims to determine partial and simultaneous effect of firm size and growth on earnings management in PT. Telekomunikasi Indonesia (Persero) Tbk companies in period 2013-2017. This research was conducted by the method of quantitative of associative. Population of this researches are using data from the financial statements from 2013 until 2017. Data that used are from secondary data. Technic that used to get the data with observation and documentation. The method of analysis used in this study is multiple linear regression analysis with data processed by SPSS in version 21. Based on the results of the study showed that the variables that have a significant influence on the earnings management is firm size which indicates the negative direction. The smaller the total assets owned by the company, the higher the earnings management practices are carried out within the company. Variable growth is not a significant influence on earnings management. In a simultaneous manner, firm size and growth have significant influence on the earning management.