Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Vokasi: Jurnal Riset Akuntansi
Madrawan, Gede Rendy
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas,Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Earning Management Pada Perusahaan Manufaktur Sub Makanan dan Minuman yang terdaftar di BEI Tahun 2019-2022: Profitabilitas,Ukuran Perusahaan dan Kepemilikan Manajerial dan Manajemen Laba Madrawan, Gede Rendy; I Gede Agus Pertama Yudantara
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.79784

Abstract

This research aims to determine the influence of Profitability, Company Size, Managerial Ownership, on Profit Management. The population in this study were 26 sub-food and beverage manufacturing companies. In this research, the sampling technique used was purposive sampling so that a sample of 17 companies was obtained during 4 years of observation for a total of 68 data. The data source used in this research is secondary data obtained from annual report data and company financial reports. multiple linear regression analysis. In this research, the data was processed using the SPSS version 21 for Windows program. The research results show that: (1) profitability has a positive and significant effect on earnings management with a sig value of 0.000 < 0.05. (2) Company size has no significant effect on earnings management with a sig value of 0.071 > 0.05. (3) managerial ownership has no significant effect on earnings management with a sig value of 0.143 > 0.05.
Co-Authors I Gede Agus Pertama Yudantara