EARNINGS MANAGEMENT: ENVIRONMENTAL DISCLOSURE, BUSINESS STRATEGY, WATER ACCOUNTING AND LEVERAGE

Authors

  • Dirvi Surya Abbas University of Muhammadiyah Tangerang
  • Arry Eksandy University of Muhammadiyah Tangerang
  • Mohamad Zulman Hakim University of Muhammadiyah Tangerang

Abstract

The purpose of this study to determine the effect of environmental disclosure, business strategy, water accounting and leverage to earnings management in manufacturing companies listed in Indonesia Stock Exchange (BEI). The period of time the study is 4 years ie the period 2014-2017. This study population includes all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2017. The sampling technique used purposive sampling technique. Based on predefined criteria acquired 8 companies. Data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression analysis. The results showed that environmental disclosure has no effect on earnings management, business strategy has a positive effect on earnings management, water accounting No effect on earnings management and leverage positive effect on earnings management.

 

Keywords: Environmental Disclosure, Business Strategy, Water Accounting, Leverage and Earning Management

Author Biographies

Dirvi Surya Abbas, University of Muhammadiyah Tangerang

University of Muhammadiyah Tangerang

Arry Eksandy, University of Muhammadiyah Tangerang

University of Muhammadiyah Tangerang

Mohamad Zulman Hakim, University of Muhammadiyah Tangerang

University of Muhammadiyah Tangerang

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Published

2020-11-30