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All Journal E-Jurnal Akuntansi TSM
KURNIA JOSUA SILABAN
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA UMAR ISSA ZUBAIDI; KURNIA JOSUA SILABAN
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to obtain empirical evidence about leverage, firm size, managerial ownership, institutional ownership, growth, fixed asset turnover, and profitability toward earnings management. This research uses sample of 222 data from 74 non-financial sector companies which listed in Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method as sample selection. Method used in this research is multiple regression analysis method. The result shows that profitability has influence to earnings management. While, leverage, firm size, managerial ownership, institutional ownership, growth, and fixed asset turnover do not have significant influence to earnings management
Co-Authors Umar Issa Zubaidi