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Dwi Fitriani
Departemen Ilmu dan Teknologi Pangan, Fakultas Teknologi Pertanian, Institut Pertanian Bogor, Bogor
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Journal : SOLUSI

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MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR:SUATU KAJIAN EMPIRIS Fitriani, Dwi; Sulistyawati, Ardiani Ika
Solusi Vol. 20 No. 1 (2022): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i1.4563

Abstract

Earnings management is an action taken by management that can increase or decrease profits, a step taken by the company to get as much profit as possible in the midst of high business competition. This study analyzes the Factors Affecting Profit Management in Manufacturing Companies. The influencing factors in this study include: leverage, company size, independent commissioner, audit committee, audit quality. The research sample used in this study was 232 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was chosen based on the purposive sampling method according to the criteria contained in this study and using multiple linear analysis models. As per the results of the study, it proves that all independent variables can only explain 44.6% of the dependent variable. Independent commissioner variables and audit quality have no effect on earnings management. While the leverage variable, company size, and audit committee influence earnings management.Keywords: earnings management, leverage, company size, independent commissioner, audit committee, audit quality
Co-Authors A, Andika Aulya A.A. Ketut Agung Cahyawan W Abdul Hamid Agustina, Rega AJAT, UJANG ANISA FEBRIANA Anton Feriady Ardiani Ika Sulistyawati Arjunani, Rusmalistia Intan Bambang Priyono Buamona, Elvira Burhan, Hesti Trisnianti Candra Dewi Dwi Diana Putri Elni Mutmainnah Fajri, Muh Daniel Fiki Febrian Dwi Prasetya Fitriana, Rosita Nur Gunawan Santoso Hari Susanti Hasanawi Irianto, Prasetyo Adi Isnin Kurnia Safitri Khoirotunnisa, Amida Khoirul Hidayat Kurnia Safitri, Isnin Kurniati, Novitri Labib, Mohammad Ainul Marhamah Marhamah Masduki Asbari Masing, Musa Meilanta Rantina Muhammad Sholikhan Mursid Raharjo Nina Salamah Ningrum, Yutresa Chaya Nurmana MS, Ayyub Hamdanu Budi Nuryatman, Pamelia Passi, Nurul Izzah HL Podessta, Fiona Podesta, Fiana Rerun, Lola Tulak Ririn Harini Riviken, Mantegna Gordi Sahrianti, Nini Sahrina, Alfi Siti Fitriati, Siti Sri Muliati Abdullah Sri Mulyani Endang Susilowati, Sri Mulyani Endang Sulastri, Teraika Sri Sunusi, Happy Cahyani Suryadi Suryadi Suryadi Usman Utama, Nugraheni Putri Wahyu Wahyu Widyaningsih Yainahu, Hairani Yasin, Usman