Record Details

Pengaruh rasio profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI 2011-2018

JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

View Archive Info
 
 
Field Value
 
Title Pengaruh rasio profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI 2011-2018
 
Creator Fitriyah, Fitriyah; Universitas Pamulang
 
Subject —
—
 
Description ABSTRACTThis study aims to examine the effect of profitability ratios, leverage and company size on earnings management (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2011-2018). The model used in this study is panel regression using Eviews 8. The analysis method used is multiple linear analysis method. Based on the results of the study: Profitability ratios obtained with a probability value of 0.4702 > 0.05 has no effect on Profit Management. leverage is obtained with a value of 0.0452 <0.05 so that leverage has a significant positive effect on earnings management. While company size is obtained with a probability value of 0.6684 > 0.05 has no effect on  earnings management. Profitability, leverage and company size are obtained with a probability value of 0.044192 <0.05, which together have a significant effect on earnings management. Keywords: Profitability Ratio, Leverage, company size and Profit Management
 
Publisher Universitas Islam Lamongan
 
Contributor —
 
Date 2021-02-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel yang dipeer-review
 
Format application/pdf
 
Identifier https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/402
10.30736/jpensi.v6i1.402
 
Source JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); Vol 6, No 1 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); 1-20
2621-3168
2502-3764
10.30736/jpensi.v6i1
 
Language ind
 
Relation https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/402/pdf_31