Micro Influence on Earnings Management in the Basic and Chemical Industrial Sectors in Indonesia


Said Djamaluddin
Asteria Dian Perdanawati
Aty Herawati


 This study aims to analyze the influence of Micro Factors (DER, Sales Growth, ROA, Firm Size) On Earning Management in the Basic Industry and Chemical sector in 2015-2017. The method of determining the sample of this study was purposive sampling. In accordance with predetermination criteria, obtained a sample of 29 companies with an observation period of 3 years so that number of samples was 87 companies. The analysis technique used is the Fixed Effect Models. The result Showed that DER, Sales Growth and ROA did not affect earnings Management. Only Firm Size has a significant positive affect on Earning management.


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