Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
Dinda Aulia Lestiawati
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 
FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA EARNINGS MANAGEMENT PADA PERUSAHAAN DI INDONESIA Dinda Aulia Lestiawati; Ita Trisnawati
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 (293.586 KB)

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of leverage, firm size, tax planning, managerial ownership, institutional ownership, profitability, and independent commissioners as independent variables. And earnings management variable as the dependent variable. This study uses 126 data from 42 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020 and the research sample uses the purpose sampling method. This study uses multiple regression methods and hypothesis testing. the results of this study indicate that leverage, institutional ownership, and profitability have a positive effect on earnings management, while independent commissioners have a negative effect on earnings management. On the other hand, firm size, tax planning, and managerial ownership have no effect on earnings management.
Co-Authors ITA TRISNAWATI