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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 21/02/2018 11:39:10  •  440 Views


THE INFLUENCE OF PROFITABILITY, LEVERAGE AND SIZE ON EARNINGS QUALITY: STUDY ON CHINESE MANUFACTURING COMPANIES LISTED ON HONG KONG STOCK EXCHANGE 2014-2015 PERIOD

Created by :
LULU LUCIANA ( 201312199 )



SubjectPERUSAHAAN
LABA
KUALITAS
Alt. Subject COMPANY
PROFITS
QUALITY
Keywordcompany size
profitability
leverage
earnings quality

Description:

The financial statements produced by companies are employing accrual based accounting because it is relevance to the measurement of company financial performance. The process of accrual basis makes possible to the existence of manager behavior in conducting earnings management in order to increase or decrease the accrual rate in the income statement. It is known that in Chinese manufacturing companies there was an indication of earnings management practices. The practice of earnings management makes the earnings quality become bad. The objective of this study is to examine the effect of leverage, size and profitability to the earnings quality in Chinese Manufacturing Companies. This study uses secondary data from the annual financial statements of Chinese manufacturing companies published by Hong Kong Stock Exchange during period 2014-2015. Earnings quality is measured by earnings management (discretionary accruals) which has been adapted to the characteristics of companies. The examination of leverage, size and profitability affect the earnings quality is done by multiple regressions. The results of descriptive statistical analysis shows earnings management in Chinese manufacturing companies is low so earnings quality of Chinese manufacturing company is high. The result of simultaneously test shows independent variables have a significant influence on earnings quality. The result of partially test shows that leverage, size and profitability have significant influences with earnings quality.

Date Create:21/02/2018
Type:Text
Format:PDF
Language:Indonesian
Identifier:UEU-Undergraduate-201312199
Collection ID:201312199


Source :
Master Theses of Accounting

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@perpustakaan Universitas Esa Unggul 2018


Publication URL :
https://digilib.esaunggul.ac.id/the-influence-of-profitability-leverage-and-size-on-earnings-quality-study-on-chinese-manufacturing-companies-listed-on-hong-kong-stock-exchange-20142015-period-9824.html




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  1.  UEU-Master-9824-COVER.Image.Marked.pdf - 177 KB
  2.  UEU-Master-9824-LEMBAR PENGESAHAN.Image.Marked.pdf - 517 KB
  3.  UEU-Master-9824-LEMBAR PERSETUJUAN.Image.Marked.pdf - 163 KB
  4.  UEU-Master-9824-PERNYATAAN ORIGINALITAS.Image.Marked.pdf - 414 KB
  5.  UEU-Master-9824-PERRNYATAAN PERSETUJUAN PUBLIKASI.Image.Marked.pdf - 270 KB
  6.  UEU-Master-9824-ABSTRAK.Image.Marked.pdf - 128 KB
  7.  UEU-Master-9824-KATA PENGANTAR.Image.Marked.pdf - 309 KB
  8.  UEU-Master-9824-DAFTAR ISI.Image.Marked.pdf - 290 KB
  9.  UEU-Master-9824-DAFTAR PUSTAKA.Image.Marked.pdf - 239 KB
  10.  UEU-Master-9824-BAB1.Image.Marked.pdf - 316 KB

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  1. UEU-Master-9824-BAB2.Image.Marked.pdf - 450 KB
  2. UEU-Master-9824-BAB3.Image.Marked.pdf - 437 KB
  3. UEU-Master-9824-BAB4.Image.Marked.pdf - 448 KB
  4. UEU-Master-9824-BAB5.Image.Marked.pdf - 136 KB

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company , company size , earnings , earnings quality , leverage , profitability , quality , size



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