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ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN VOLUNTARY DICLOSURE TERHADAP MANIPULASI AKTIVITAS RIIL

Accounting Analysis Journal · Vol. 3 No. 3 (2014)

DOI
10.15294/aaj.v3i3.4191
ISSN
2502-6216, 2252-6765
Published
2014-08-03
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh dari leverage keuangan, ukuran perusahaan dan voluntary disclosure terhadap manipulasi aktivitas riil. Penulis menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012 sebagai sampel. Sampel yang digunakan sebanyak 16 perusahaan manufaktur. Alat analisis yang digunakan untuk menguji hipotesis adalah Multiple linear regression. Hasil dari penelitian ini menunjukkan bahwa leverage keuangan, ukuran perusahaan dan voluntary disclosure secara simultan berpengaruh terhadap manipulasi aktivitas riil. Variabel leverage keuangan dan voluntary disclosure secara parsial tidak berpengaruh terhadap manipulasi aktivitas riil. Sedangkan variabel ukuran perusahaan secara parsial berpengaruh positif terhadap manipulasi aktivitas riil The purpose of this research was to analyze the effect of financial leverage, size company and voluntary disclosure measures against the real activities manipulation. The author uses the manufacturing companies listed on the Indonesia stock exchange in 2009-2012 as a sample. The sample used as many as 16 manufacturing companies. Analysis tools that are used to test the hypothesis is a Multiple linear regression. The result of this research shows that financial leverage, corporate and voluntary disclosure measures simultaneously affect the manipulation of real activity. Variable leverage financial and voluntary disclosure partially has no effect against the real activities manipulation. While the variable size company partially positive effect against the real activities manipulation.

Collaboration network of the authors

40 authors · 60 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Media Nusantara Citra
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rusdarti RusdartiAffiliation unknown3
Agus WahyudinAffiliation unknown3
Indah AnisykurlillahAffiliation unknown2
Linda AgustinaAffiliation unknown2
Joko WidodoAffiliation unknown2
Achmad SlametAffiliation unknown2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAffiliation unknown2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAffiliation unknown1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Fani KarinaAffiliation unknown1
Ria AniktiaAffiliation unknown1
Umi HanifahAffiliation unknown1
Lucky Tio MonikaAffiliation unknown1
Eko Marliyana MarliyanaAffiliation unknown1
Yanuar Dwi PurnomoAffiliation unknown1
Ade Dwi SuryaniAffiliation unknown1
Atiyah Nima FaradisaAffiliation unknown1
Eka Deny PrihastomoAffiliation unknown1
Fita Kartika BuanaAffiliation unknown1
Ulfi Nihayah FitriyaniAffiliation unknown1
Hidayatul KhasanahAffiliation unknown1
Milla SeptianaAffiliation unknown1
Devi SoniaAffiliation unknown1
Vivi Ayuning TyasAffiliation unknown1
Siska Puji LestariAffiliation unknown1
Ayu SuryaniAffiliation unknown1
Abdul KodirAffiliation unknown1
IstichomahwatiAffiliation unknown1
Hanapi AtmajaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN VOLUNTARY DICLOSURE TERHADAP MANIPULASI AKTIVITAS RIIL</dc:title>
	<dc:creator>Andriyani, Rida</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">Tujuan penelitian ini adalah untuk menganalisis pengaruh dari leverage keuangan, ukuran perusahaan dan voluntary disclosure terhadap manipulasi aktivitas riil. Penulis menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012 sebagai sampel. Sampel yang digunakan sebanyak 16 perusahaan manufaktur. Alat analisis yang digunakan untuk menguji hipotesis adalah Multiple linear regression. Hasil dari penelitian ini menunjukkan bahwa leverage keuangan, ukuran perusahaan dan voluntary disclosure secara simultan berpengaruh terhadap manipulasi aktivitas riil. Variabel leverage keuangan dan  voluntary disclosure secara parsial tidak berpengaruh terhadap manipulasi aktivitas riil. Sedangkan variabel ukuran perusahaan secara parsial berpengaruh positif terhadap manipulasi aktivitas riil The purpose of this research was to analyze the effect of financial leverage, size company and voluntary disclosure measures against the real activities manipulation. The author uses the manufacturing companies listed on the Indonesia stock exchange in 2009-2012 as a sample. The sample used as many as 16 manufacturing companies. Analysis tools that are used to test the hypothesis is a Multiple linear regression. The result of this research shows that financial leverage, corporate and voluntary disclosure measures simultaneously affect the manipulation of real activity. Variable leverage financial and voluntary disclosure partially has no effect against the real activities manipulation. While the variable size company partially positive effect against the real activities manipulation.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2014-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/4191</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i3.4191</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 3 (2014): August 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/4191/3873</dc:relation>
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