Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Proceeding of International Conference on Entrepreneurship (IConEnt)
Putri Kezia Angelina
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Influence of Profitability, Leverage, and Company Size on Earnings Management in Raw Material Companies Putri Kezia Angelina; Florencia Irena Lawita; Agatha Violin
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to look at how profitability, debt, and business size affect earnings management in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This research uses a quantitative method. The population for this study is obtained from secondary data from the financial statements of enterprises in the basic materials sector from 2020 to 2022. The purposive sampling strategy was employed to choose the sample, yielding 99 data points for this investigation. The findings of this study revealed that profitability has a positive influence on earnings management, whereas firm size has a negative impact, and leverage has no effect on earnings management.
Co-Authors Agatha Violin Florencia Irena Lawita