Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Gunawan, Agnes Elvina
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Gunawan, Agnes Elvina; 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.v7i1.33097

Abstract

This research was conducted to gain empirical evidence about the effect of profitability, leverage, institutional ownership, and firm size on the earnings management of primary consumer sector companies food and beverage sub sector listed on the IDX in 2017-2021. In this study, the purposive sampling method was used to obtain a valid sample of 139 data from 33 companies after outlier was conducted. This study uses multiple linear regression method to test the hypothesis and the data is processed using SPSS version 26 and Microsoft Excel 2021. The findings show that profitability has no positive effect on earnings management, leverage has negative effect on earnings management. While institutional ownership and firm size have no negative effect on earnings management.
Co-Authors Dra. Nurainun M.M.,Ak Bangun