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All Journal Jurnal Bina Bangsa Ekonomika
Anida Ikhwatun Karimah
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance

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PENGARUH CGPI, KUALITAS AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PRAKTIK MANAJEMEN LABA: Studi Empiris Pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Anida Ikhwatun Karimah; Erma Setiawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.638

Abstract

This study aims to analyze the influence of CGPI, Audit Quality, Company Size, and Leverage on profit management in property and real estate companies listed on the Indonesia Stock Exchange. This study uses the disrectionary accrual method as a proxy to calculate profit management. The type of data used is secondary data. The data analysis technique in this study uses multiple linear regression analysis with data calculation using IBM SPSS Statistics 25 software. The sample of this study is 186 property and real estate companies listed on the Indonesia Stock Exchange in the period of 2019 - 2022 using the purposive sampling method. The results of the study show that 1) CGPI has no effect on profit management, 2) Audit quality has no effect on profit management, 3) Company size has no effect on profit management, 4) Leverage has no effect on profit management
Co-Authors Erma Setiawati