Does Debt Motivation Influence Earning Management?

Vierly Ananta Upa

Abstract


The Indonesian government conduct developing infrastructure. The development carried out by property and real estate companies. This is required capital or funding from outside. Many companies conduct earnings management to get loans from creditors and to get capital from investors. Earnings management is an action taken by company management with the aim of increasing profits or decreasing profits on financial statements in accordance with the goals or motivations desired by the company. This study aims to determine and analyze the effect of debt motivation on earnings management in property and real estate companies listed on the Indonesia Stock Exchange in 2014-2017. There are 48 companies. This research use regression analysis. The results show that are debt motivation have no effect on earnings management. In previous studies there were differences from the results provided, so it is important to conduct further research on the influence of debt motivation on earnings management

Keywords


Debt motivation, Earnings management, Property, Real estate

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References


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DOI: http://dx.doi.org/10.52155/ijpsat.v30.1.3880

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