PENGARUH UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA

Abstract

Earning management is a problem that arises due to differences in the interest between shareholders with the company’s management. Earnings management is done by prepares of financial statements with the hope to get something out of the action taken. This research is meant to achieved empirical evidenceabout the influence of firm size and dividend policy to the profit management. The firm size is measured by using the total asset of the company and the dividend policy is measured by using the quotient between dividendper share and earnings pershare of the company.The profit management is measured by using discrenatiory accruals and Modified Jones model. The population is 151 manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2013. The research data has been obtained from the financial statement of manufacturing companies in 2011-2013 periods. Based on the purposive sampling method, 18 companies have been obtained as samples. The data analysis technique has been done by performing multiple linear regressions.The result of the analysis shows that the devidend policy variable has significant influence to the profit management. Meanwhile, the firm value variable doesn’t have any influence to the profit management.
Keywords: Company Size, Dividend Policy, Profit Management