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All Journal Journal of Accounting and Investment JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Riset Akuntansi dan Keuangan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SOLID Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Kepada Masyarakat Varied Knowledge Journal Income : Digital Business Journal Varied Knowledge Journal
Rini Adriani Auliana
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Varied Knowledge Journal

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Manajemen Laba Untuk Menghindari Penurunan Laba Auliana, Rini Adriani; Wardi, Putri Amalia; Khairunnisa, Khairunnisa
Varied Knowledge Journal Vol. 1 No. 3: Varied Knowledge Journal, February 2024
Publisher : CT. Rajawali media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v1i3.23

Abstract

This research aims to examine the type of earnings management used to avoid earnings decreases. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample size of 102 companies and 408 observations during 4 years. The analysis technique uses multiple linear regression analysis. This research results real earnings management is used by managers to avoid earning decreases. The real earnings management method used by managers to avoid earning decreases is to increase the company's cash flow. Managers in manufacturing companies can increase company’s cash flow by manipulating sales such as giving discounts or extending credit terms.
Co-Authors Agus Hermanto Amalia Wardi, Putri Ambang Lestari, Ayu Arie Cahyani Baiq Dinda Puspita Ayu Baiq Nadia Nirwana Bambang Subroto Bukran Bukran Endang Sri Andayani Febria Nurmelia Marlina Hammad, Rifqi I Nyoman Switrayana Ikang Murapi Imam Subekti Khairunnisa Khairunnisa Khairunnisa khairunnisa Khotmi, Herawati Kurniadin Abd Latif Layali Ihyani M. Chothibul Umam Assa’ady Mohammad Ziad Anwar Muhamad Wisnu Alfiansyah Muhlisin Muhlisin Putri Amalia Wardi Rizal Ramdani Susilo Talidobel Wardi, Putri Amalia Wardiningsih, Reny