Electronic Theses and Dissertation

The influence of firm size, financial leverage and voluntary disclosure to real activities manipulation (an empirical study in lq 45 index companies listed on the indonesia stock exchange period 2010-2014) oleh: desry wahyuni nim: 1309200070006 supervisor : 1. dr. muhammad arfan, se, m.si, ak. 2. dr. rer. pol. heru fahlevi, se, m.sc abstract the objective of this research is to examine the influance of firm size, financial leverage, and voluntary disclosure to real activities manipulation. the populations of this research are lq 45 index companies listed on the indonesia stock exchange from 2010 to 2014, by the criteria that they have negative abnormal cash flow operations. the populations are 90 companies during 5 years observation. therefore, the number of companies surveyed during this research was different, the data used was unbalanced panel data or pooled data. in this observation, the analysis method to examine hypothesis is multiple linear regression. the data analysis began with descriptive statistics of variables, the classic assumption testing and hypothesis testing. the results of this research show that: 1) in simultaneous the firm size, financial leverage, and voluntary disclosure had influence to real activities manipulation in lq 45 index companies listed on the indonesian stock exchange, 2) firm size had positive influance to real activities manipulation in lq 45 index companies listed on the indonesian stock exchange, 3) financial leverage stock had positive influance to real activities manipulation in lq 45 index companies listed on the indonesian stock exchange, 4) voluntary disclosure had negative influance to real activities manipulation in lq 45 index companies listed on the indonesian stock exchange. keywords: real activities manipulation, firm size, financial leverage, and voluntary disclosure.