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All Journal Jurnal Paradigma Akuntansi
Famsila, Ivana
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Economics, Econometrics & Finance Social Sciences

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FAKTOR YANG MEMPERNGARUHI MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN Famsila, Ivana; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32948

Abstract

The purpose of this study is to determine the factors that influence earnings management practice decisions in food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2021. This study uses probability sampling to collect data from different food and beverage companies. This data involves 40 companies and in this observation the data is processed using Eviews software version 12 and using panel data regression equations. Based on the results of data processing, the independent variable profitability has a significant negative effect on earnings management, although its effect on audit quality is unidirectional (significantly positive). This data also shows that the age of the company has no effect on the dependent variable (earnings management).
Co-Authors Dra. Nurainun M.M.,Ak Bangun