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All Journal Jurnal Ilmiah Akuntansi Kesatuan Strategic: Journal of Management Sciences
Didit Pradipto
Institut Bisnis dan Informatika Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba: Studi Empiris pada Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Didit Pradipto; Yolanda Pratami
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.1210

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on earnings management. The dependent variable used is earnings management, and the independent variables used are firm size, leverage, and profitability. The subjects of this research are pharmaceutical sector companies listed on the Indonesia Stock Exchange 2017-2019. This sample was selected using a purposive sampling method. The total sample used is 10 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study simultaneously show that firm size, leverage, and profitability have an effect on earnings management. Based on the results of the determination test which shows the value of the coefficient of determination is 0.406. These results indicate the ability of the independent variable to explain the dependent variable by 40.6%, while the remaining 59.4% is explained by other variables. While partially shows that firm size and profitability have a positive and significant effect, while leverage has a negative and significant effect on earnings management. Keywords: Firm Size, Leverage, Profitability and Earnings Management.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURN OFFER, RETURN ON ASSET DAN INFLASI TERHADAP RETURN SAHAM Keysha Azahra; Rizal Riyadi; Didit Pradipto
Strategic: Journal of Management Sciences Vol. 5 No. 1 (2025): Strategic : Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v5i1.325

Abstract

This study focuses to analyze the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and inflation on stock returns in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2023 period. The research employs a multiple linear regression analysis approach using secondary data from company financial reports. The findings indicate that CR, DER, and ROA have a significant impact on stock returns, while TATO and inflation do not exhibit a significant effect. Simultaneously, all independent variables contribute to changes in stock returns. These findings provide insights for investors in evaluating financial factors that influence stock returns in the pharmaceutical sector. Future research is recommended to expand the scope of variables to enhance the accuracy of stock return prediction models.
Co-Authors Keysha Azahra Rizal Riyadi Yolanda Pratami