PENGARUH PROFITABILITAS, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA
Main Article Content
Abstract
The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, firm age and leverage on earning management at manufacturing companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 75 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 225 data for three years. This research data was processed using Eviews 11. Results shows that profitability and firm size has a significant influence on earning management, while firm age and leverage has no significant influence on earning management.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Agam, D. R. (2019). Pengaruh Profitabilitas, Solvabilitas, Opini Audit, Umur Perusahaan dan Ukuran Perusahaan Terhadap Audit Report LAG. (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar dalam Bursa Efek Indonesia Tahun 2016-2018). Skripsi, 15.
Agustia, Y. P., & Suryani, E. (2018). Pengaruh ukuran perusahaan, umur perusahaan, leverage, dan profitabiltas terhadap manajemen laba. Jurnal Akuntansi Riset, 10(1), 63-74.
Aprina, D. N., & Khairunnisa. (2015). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Kompensasi Bonus Terhadap Manajemen Laba. e-Proceeding of Management: Vol. 2 No. 3, Page 3252.
Debnath, P. (2017). Assaying the Impact of Firm’s Growth and Performance on Earnings Management: An Empirical Observation of Indian Economy. International Journal of Research in Business Studies and Management, 30-40.
Fandriani, V., & Herlin, T. (2019). Pengaruh profitabilitas, leverage, ukuran perusahaan, dan kualitas audit terhadap manajemen laba. Jurnal Multiparadigma Akuntansi. Vol.1(2), 505-514.
Hengky, & Nico, A. (2017). Factors Affecting Earnings Management in the Indonesian Stock Exchange. J. Bank. Fin. Review, 2(2), 8–14. Retrieved from www.gatrenterprise.com/GATRJournals/index.html
Indracahya, E., & Faisol, D. A. (2017). The Effect of Good Corporate Governance Elemets, Leverage, Firm Age, Company Size and Profitability On Earning Management (Empirical Study Of Manufacturing Companis inn BEI 2014-2016). Profita, 10(2), 203–227.
Nalarreason, K. M., T, S., & Mardiati, E. (2019). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19. https://doi.org/10.18415/ijmmu.v6i1.473
Ponto, H. R., & Rasyid, A. (2017). Pengaruh Kecakapan Manajerial, Rasio Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Manajemen dan Akuntansi Vol. 5 (1), 8-19.
Purnama, D. (2017). Pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional dan kepemilikan manajerial terhadap manajemen laba. Jurnal Riset Keuangan dan Akuntansi, 3(1), 1-14.
Purnama, Dendi. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 1–14. https://doi.org/10.25134/jrka.v3i1.676
RATNASARI, M. A. I. (2017). PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN TRANSPORTASI. SURABAYA: STIE PERBANAS.
Salim, A., Rahman, F., & Sakdiyah, H. (2019). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Saragih, A. E. (2017). Pengaruh Struktur Modal Terhadap Rentabilitas Perbankan Yang Terdaftar di Bursa Efek Indonesia. Jrak, 3(2), 69–84.
Utari, N. L., & Sari, M. M. (2016). Pengaruh asimetri informasi, leverage, kepemilikan manajerial, dan kepemilikan institusional pada manajemen laba. Jurnal Akuntansi, 15(3), 1886-1914.