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All Journal Jurnal Scientia
Mohammad Syafik
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Lamongan
Education Mathematics

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ANALYSIS OF THE EFFECT OF PROFITABILITY, SOLVENCY, CORPORATE SOCIAL RESPONSIBILITY ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES Sutri Handayani; Dyah Ayu Ambarrini; Mohammad Syafik
Jurnal Scientia Vol. 11 No. 01 (2022): Education, Sosial science and Planning technique, August
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.526 KB) | DOI: 10.35337/scientia.Vol11.pp347-351

Abstract

This study aims to determine the effect of profitability, solvency and Corporate Social Responsibility on earnings management. This research uses quantitative methods. The population in this study were all manufacturing companies listed on IDX in 2018-2020, totaling 542 companies. The sampling technique used was purposive sampling and resulted in 15 companies being selected as samples with a total of 38 data. This study uses secondary data. The results show that profitability has a positive and significant effect on earnings management, solvency has a positive and significant effect on earnings management, and Corporate Social Responsibility has no effect on earnings management. Simultaneously profitability, solvency, Corporate Social Responsibility affect earnings management.
Co-Authors Dyah Ayu Ambarrini Sutri Handayani