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All Journal Jurnal Paradigma Akuntansi
Fairy Lim
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Fairy Lim; F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39049

Abstract

The research to be conducted will contains 3 independent variables consisting of profitability, liquidity, and firm size, and 1 dependent variable or Y variable namely earnings management. This variable will be used to see the effect of these 3 variables on company management. The research was conducted by observing companies operating in the Consumer Non-Cyclicals sector during observatory period from 2021 to 2024. The companies subject to further observation are those officially published on the Indonesia Stock Exchange (IDX) website. The research sample is secondary data collected using a quantitative approach, followed by a purposive sampling method to select company businesses that fulfill the study's criteria during the monitoring period. The data that has been further selected will then be subjected to several tests in the classical assumption test, which includes vary test for testing how the the data wil distributed objectively without biases, such as the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The testing is then continued with multiple regression analysis, followed by hypothesis testing, which includes the F test, t test, and coefficient of determination (R²) test. SPSS version 26 software will be used to calculate process and the results of the all the variable calculations.
Co-Authors F.X. Kurniawan Tjakrawala