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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan (JAK) MOVE: Journal of Community Service and Engagement Jurnal Inovasi dan Kreativitas (JIka) Jurnal Akuntansi Manajemen (JAKMEN)
Lulu Nailufaroh
Universitas Serang Raya
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Deteksi Manajemen Laba Melalui Karakteristik Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Lulu Nailufaroh; Dian Maulita; Dien Sefty Framita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.8140

Abstract

Earnings management is a way for company managers to change the information contained in financial reports with the aim of deceiving stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The aim of this research is to test and analyze variables that can influence earnings management in chemical industry companies in 2019-2021. Researchers use independent variables, namely company characteristics. Company characteristics are measured by company size and financial leverage. The collected research data was processed through various regression analysis techniques and sampling techniques using purposive sampling. The research results show that leverage has no effect on earnings management, while company size has a significant negative effect on earnings management.
Co-Authors Dian Maulita Dian Maulita Dien Sefty Framita Dien Sefty Framita Dien Sefty Framitha Farah Tri Megawati Fenti Febriyanti Herman Wijaya Irda Dayanti Megawati, Farah Tri Mia Indriany Neneng Sri Suprihatin, Neneng Sri Ulfi Jefri Umdiana, Nana