Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Wina Anindya
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH LEVERAGE, SALES GROWTH, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Wina Anindya; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the effect of leverage, sales growth, company size and profitability on earnings management. The population in this research is all the companies in the manufacturing sector on the Indonesia Stock Exchange during period 2016 to 2018. This research use the sampling data of 41 firms. The sampling is based on the method of purposive sampling. The research is a quantitative research using classic assumption test and multiple linear regressions analysis.The result of this research shows that proportion of leverage, size, and profitability have no significant effect on earning management. While sales growth has a significant positive effect on earning management.
Co-Authors Etna Nur Afri Yuyetta