PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

  • Najmul Laili Universitas Jember
  • Nining Ika Wahyuni Universitas Jember
  • Muhammad Miqdad
DOI: https://doi.org/10.24929/feb.v14i1.3075
Keywords: Profitability, Leverage, Size, Earning Management

Abstract

The fundamental goal of this research is to investigate the impact of various, debt, and company size play a role in the adoption of earnings management techniques. Companies in the banking sector that were traded on the Indonesia Stock Exchange (IDX) were the primary focus of the study, both in terms of the population and the sample. During the sampling phase, the researchers used a purposive sample strategy. The sample consisted of a total of 32 businesses. Descriptive statistics, tests of classical assumptions, multiple linear regression, analysis of coefficient of determination, F-test, and t-test were all used to compile this report. As can be seen from the data, the profitability variable does not play a significant role in the process of earnings management. Earnings management appears to be influenced by both the leverage variable and the firm's size.

References

Amelia, W., & Hernawati, E. (2016). Pengaruh Komisaris independen, ukuran perusahaan dan profitabilitas terhadap manajemen laba. Neo-Bis, 10(1), 62-77.
Aprianda, R. (2015) Pengaruh Return On Asset (Roa) Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Bank Umum Syariah Di Indonesia Tahun 2008-2013
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017, October). Pengaruh ukuran perusahaan dan leverage terhadap manajemen laba. In FIPA: Forum Ilmiah Pendidikan Akuntansi (Vol. 5, No. 1).
Kasmir. 2016. Pengantar Manajemen Keuangan. Jakarta: Prenada Media.
Kasmir. 2019. Analisis Laporan Keuangan. 12th ed. Depok: PT. Rajagrafindo Persada.
Kumalasari, P. D. (2021). Pengaruh Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Keuangan Dan Manufaktur. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 809.
Makaombohe, Yuliati Yosephani, Pangemanan, Sifrid S., dan Tirayoh, Victorina Z. 2014. Ukuran Perusahaan Terhadap Manajemen Laba Pada Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011. Jurnal EMBA, Vol.2, No.1, Maret 2014.
Prihadi, Toto. 2020. Analisis Laporan Keuangan. 2nd ed. Jakarta: PT Gramedia Pustaka Utama.
PSAK No. 1, Pernyataan Standar Akuntansi Keuangan . 2019. Pernyataan Standar Akuntansi Keuangan (PSAK). Jakarta: Ikatan Akuntan Indonesia.
www.idx.co.id diakses pada tanggal 14 Oktober 2023.
Published
2024-04-30
Issue
Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Section
Articles

Performance: Jurnal Bisnis & Akuntansi allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions.

In most cases, appropriate attribution can be provided by simply citing the original article, for example:

Sakdiyah, H. (2017). ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN. PERFORMANCE: Jurnal Bisnis & Akuntansi, 7(1), 1-18. doi:https://doi.org/10.24929/feb.v7i1.343

 

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


 

Abstract viewed = 139 times
PDF downloaded = 179 times