PENGARUH MANAJEMEN LABA TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PADA PT CHAROEN POKPHAND INDONESIA TBK

Abstract

The influence of earning management at the of level disclosure financial statement PT Charoen Pokphand Indonesia Tbk. The purpose of this research is to find out the correlation which occours between earning management used is measured by using variable profit, leverage,company size, liquidity and level disclosure financial statement, at company PT Charoen Pokphand Indonesia Tbk. The sample used is financial statement PT Charoen Pokphand Indonesia Tbk year 2011-2016. Data analysis tecniques in this study using analysis regression linear multiple. Based on the test simultaneous results of the research showed variable independent profit, leverage, company size, liquidity on the together influential signifi cantly to level disclosure financial statement PT Charoen Pokphand Indonesia Tbk. and results partial test showed profit influential signifi to level disclosure financial statement, results partial test showed leverage influential signifi to level disclosure financial statement, results partial test showed company size influential signifi to level disclosure financial statement, and results partial test showed liquidity no influential significant to level disclosure financial statement PT Charoen Pokphand Indonesia Tbk.