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Rifky Budi Setiawan
Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Economics, Econometrics & Finance

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MODEL AN IMPROVEMENT OF MANAGEMENT PROFIT MANUFACTURING COMPANIES Rifky Budi Setiawan
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to determine whether Inventory management, Company Size, and Leverage jointly affect Earnings Management in manufacturing companies listed on the IDX, both partially and simultaneously. The data from this study were obtained from the financial statements of manufacturing companies listed on the IDX. The sample of this study was 30 manufacturing companies listed on the IDX and data from 2013 - 2017. Sample determination using purposive sampling method. The type of data used is secondary data with media in the form of audited financial statements of manufacturing companies listed on the IDX. The results showed that Inventory management and leverage have no significant effect on earnings management in manufacturing companies listed on the IDX. Company size has a significant effect on earnings management in manufacturing companies listed on the IDX. Inventory management, company size, and leverage together have a significant effect on earnings management in manufacturing companies listed on the IDX.
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