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All Journal Mabny : Journal of Sharia Management and Business Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Pratiwi, Lavenia Indanus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Manajemen Laba Pada Perusahaan Sektor Food and Beverages Di Bei Periode Tahun 2019-2023 Angela Marenda, Nashya; Safari, M. Dedy Eko Trisyono; Pratiwi, Lavenia Indanus
Mabny: Journal of Sharia Management and Business Vol. 5 No. 1 (2025): Mabny: Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v5i1.15527

Abstract

This study aims to determine and analyse whether Profitability, Leverage, and Liquidity affect earnings management. This type of research is quantitative which is used to examine predetermined populations and samples. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 20 Food and Beverages companies on the BEI for the 2019-2023 period. The first hypothesis of this study concluded that the profitability variable partially has no effect on earnings management, companies that have high profits do not necessarily produce high earnings management. The second hypothesis in this study is that leverage is concluded to have no effect on earnings management, the results show that the higher the leverage in the company, the more earnings management will decrease if management cannot manage finances so as to cause large debts that have an impact on the company's difficulty paying its obligations. In the third hypothesis, liquidity also has no effect on earnings management, which means that when the value of the liquidity ratio is low, the company has difficulty paying its short-term debt. The results in testing together (simultaneously) show that the variables of profitability, leverage, and liquidity have no effect on earnings management.
PENGARUH DEBT TO EQUITY DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Periode 2019-2023 vita ni'matus sukiyat, vita; Supriadi, Supriadi; Pratiwi, Lavenia Indanus
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This research aims to determine how influential Debt To Equity and Current Ratio partially and simultaneously have on Return On Assets in banking companies listed on the Indonesia Stock Exchange (BEI). This research uses a type of quantitative research which is used to examine a population or sample that has been determined by the researcher. In this research, samples were taken using a purposive sampling technique, namely based on predetermined criteria of 15 banking companies on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis method was carried out using panel data regression analysis with Eviews 12. And using the classic assumption test, T test, F test and Coefficient of Determination test. The test results via the t test showed that the first hypothesis in this research was rejected so that Debt To Equity had no effect on Return On Assets. The second hypothesis of this research is rejected, so the Current Ratio has no effect on Return On Assets. Meanwhile, the f test shows that Debt To Equity and Current Ratio together have no influence on return on assets. Keywords: Debt To Equity, Current Ratio and Return On Assets
Co-Authors Angela Marenda, Nashya Safari, M. Dedy Eko Trisyono Supriadi Supriadi vita ni'matus sukiyat, vita