FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BEI | Jurnal Paradigma Akuntansi

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DOI: https://doi.org/10.24912/jpa.v2i4.9335

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profitability, leverage, firm size, growth, earnings management.

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Liana Sulasti Hasan, Lukman Surjadi

Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

Abstract

The purpose of this study is to find out whether the factors of profitability, leverage, firm size, and growth affect earnings management in manufactur companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used is purposive sampling with total sample 43 data. Data processing is done by using E-views 9.0. The results showed that profitability has a positive effect on earnings management, while leverage and growth do not have positive effect on earnings management, and firm size do not have negative effect on earnings management.

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Vol. 2 No. 4 (2020): Oktober 2020

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This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biography

Liana Sulasti Hasan, Lukman Surjadi, Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

Fakultas Ekonomi dan Bisnis

Universitas Tarumanagara, Jakarta

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