https://jurnaltsm.id/index.php/EJATSM <p align="justify"><strong>E-Jurnal Akuntansi Trisakti School of Management (TSM)</strong> is quarterly publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM<span lang="id-ID"> </span>published by Pusat Penelitian dan Pengabdian kepada Masyarakat, <a href="http://www.tsm.ac.id/id-id/" target="_blank" rel="noopener">Sekolah Tinggi Ilmu Ekonomi Trisakti</a>, Jl. Kyai Tapa No. 20 Grogol, Jakarta 11440, Telp. (021)5666717 ext 138, and cooperate with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (<a href="https://drive.google.com/file/d/1AUb3b9jmScF6ybvTZYb4zViAF3So0_Wq/view?usp=sharing" target="_blank" rel="noopener">IAI KAPd</a>). E-Jurnal Akuntansi TSM<span lang="id-ID"> </span>is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to <span lang="id-ID">accounting</span> issues <span lang="id-ID">(financial accounting and capital market, auditing, management accounting,</span> accounting information systems, taxation), and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals. Copyright of E-Jurnal Akuntansi TSM, ISSN Online (E-ISSN <a href="https://issn.brin.go.id/terbit/detail/1615353497" target="_blank" rel="noopener">2775-8907</a>). E-Jurnal Akuntansi TSM has obtained a SINTA 4 accreditation from Directorate General of Higher Education, Research and Technology, Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia by SK No. <a title="Sinta 4" href="https://drive.google.com/file/d/1zcgXt09AzyyRGv897w9AWnZt56WR0DIt/view?usp=sharing" target="_blank" rel="noopener">177/E/KPT/2024</a> for the period E-Jurnal Akuntansi TSM 1(3), September 2021 to E-Jurnal Akuntansi TSM 6(2), June 2026.</p> en-US ejatsm@tsm.ac.id (Yulius Kurnia Susanto) paulina@stietrisakti.ac.id (Paulina Sutrisno) Tue, 31 Dec 2024 00:00:00 +0700 OJS 3.2.0.4 http://blogs.law.harvard.edu/tech/rss 60 https://jurnaltsm.id/index.php/EJATSM/article/view/2656 <p><em>The purpose of this research is to provide empirical evidence for every investor who wants to invest in a company listed on the Indonesian stock exchange. This study also uses calculations in the form of leverage and company size so that investors can find out which companies are experiencing losses and profits.This research data consists of financial ratios from the financial statements of manufacturing companies that are listed in Indonesia for 3 years 2018 to 2020. This study discusses 7 independent variables and also uses multiple regression models.The results showed that firm size, company losses, board of director, leverage and audit committee tenure had an effect on earnings management while the independent commissioner and managerial ownership have no effect on earning management.</em></p> Deni Wijaya, Santoso Chandra Copyright (c) 2024 E-Jurnal Akuntansi TSM https://creativecommons.org/licenses/by-sa/4.0 https://jurnaltsm.id/index.php/EJATSM/article/view/2656 Thu, 23 Jan 2025 00:00:00 +0700