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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Audrey Patricia Theodora
Sekolah Tinggi Ilmu Ekonomi Harapan Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Leverage, Umur Perusahaan, dan Profitabilitas terhadap Praktik Manajemen Laba : (Studi Empiris Terhadap Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Margareta Devi; Audrey Patricia Theodora
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 3 No 2 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v3i2.3004

Abstract

This study aims to analyze the effect of leverage, company’s age, and profitability towards earnings management in State Owned Enterprise that listed on Indonesia Stock Exchange in 2015-2019. The type of this research is quantitative research. Samples were collected using purposive sampling method, which resulting in 105 samples. Data analysis techniques that used in this research is multiple linear regression analysis. The result of this research shows that partially leverage and company’s age have significant effect towards earnings management. While profitability has no significant effect towards earnings management. Furthermore, leverage, company’s age, and profitability simultaneously have significant effect towards earnings management.
Co-Authors Margareta Devi