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All Journal Jurnal Paradigma Akuntansi
Viana Fandriani, Herlin Tunjung
Fakultas Ekonomi dan Bisnis Universitas tarumanegara
Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Manajemen Laba Viana Fandriani, Herlin Tunjung
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.241 KB) | DOI: 10.24912/jpa.v1i2.5022

Abstract

The purpose of this research is to discover whether the effect of profitability, leverage, firm size, and audit quality to earnings management. This research used purposive sampling method. The type of data is panel data during 2015-2017 in the form of data of property, real estate, and building construction obtained from Indonesia Stock Exchange with total sample was 153 data. Data analysis technique using multiple linear regression with Eviews (Economic Views) program 9.0. The results shows that leverage hassignificant positive efffect on earnings management, audit quality has significant negative effect on earnings management, meanwhile profitability and firm size have no significant effects on earnings management.
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