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All Journal Akuntansi Krida Wacana JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Akuntansi Kesatuan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Jurnalku Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi
Estralita Trisnawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH TATAKELOLA, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI Doli Santomans Manurung; Arles Ompusunggu; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to examine the effect of independent commissioners, managerial ownership, leverage, firm size and the effect of independent commissioners moderated by sales growth, managerial ownership moderated by sales growth, leverage moderated by sales growth and firm size moderated by sales growth on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. This study uses purposive samping and elect 73 manufacturing companies as samples in the study and used multiple linear regression analysis using spss.25.00. The results in this study indicate that independent commissioners and leverage have a positive and significant effect on earnings management, managerial ownership have a negative and significant effect on earnings management and firm size has no effect on earnings, sales growth cannot moderate the effect of independent, managerial ownership, leverage, firm size on earnings management
Co-Authors Aloysius Alvin Amrie Firmansyah Arles Ompusunggu Birgitta Evangeline Rennath Carisa Natascha Charistine Charistine Chyntia Lie Devina Juliani Putri Doli Santomans Manurung Elisabeth Evan Christian Hansen Wijaya Intan Permata Sari Kasun Japar Maya Piserah Monika Angelina Navelya Hadi Oktavia Oktavia P Helen Widjaja Ryan Julian Sheila Sheila Sriwati Stella Florensia Stephanie Catherine Tania Alvianita Pramudya Vanessa Fonda Sutjipto Veren Fabiola Vinny Sherlina Vivian Angelina Wiwit Lestari Yustina Peniyanti Jap