FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI INDONESIA

Authors

  • Yenny Yenny Trisakti School of Management
  • Mungniyati Mungniyati Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v2i3.1707

Keywords:

Earnings management, leverage, firm size, institutional ownership, managerial ownership, profitability, firm growth, cash

Abstract

The objective of this research is to obtain empirical evidence about the effect of leverage, firm size, institutional ownership, managerial ownership, profitability, firm growth and cash on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020, with 213 secondary data selected by purposive sampling method and tested using the multiple regression method. The results showed that cash affects earnings management and leverage, firm size, institutional ownership, managerial ownership, profitability and firm growth do not affect earnings management.

Published

2022-09-30

How to Cite

Yenny, Yenny, and Mungniyati Mungniyati. 2022. “FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI INDONESIA”. E-Jurnal Akuntansi TSM 2 (3):281-90. https://doi.org/10.34208/ejatsm.v2i3.1707.