Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
VERONICA ANGELA
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH KEPEMILIKAN, RASIO KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Veronica Angela; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.761 KB)

Abstract

The purpose of this research was to determine the effect of managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth, director size, and independent commissioners on earnings management. That’s mean in this research have eight independent variable which have influence (or not) on earnings management. This research uses 177 non-financial companies listed in Indonesia Stock Exchange from 2018 until 2020. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of Indonesia Stock Exchange and company website. The data are tested and analysed using multiple regression method. The results of this research indicate that firm size and independent commissioners has negative influence on earnings management and profitability has positive influence on earnings management. While, managerial ownership, institutional ownership, leverage, growth, and director size have no influence on earnings management
Co-Authors Umar Issa Zubaidi