Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal International Journal of Education, Social Studies, And Management (IJESSM)
Juliantari, Ni Luh Manik
Unknown Affiliation
Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Other Comprehensive Income, Leverage, and Profitability on Profit Management in LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Juliantari, Ni Luh Manik; Adnantara, Komang Fridagustina; Adi, I Ketut Yudana
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.829

Abstract

The main objective of this study is to analyze the effect of other comprehensive income, leverage and profitability on earnings management in LQ45 index companies listed on the IDX for the 2020-2023 period. The research method used is quantitative, with a sample of 96 companies. The results of the study indicate that other comprehensive income and leverage do not have a partial effect on earnings management. While profitability has a positive effect on earnings management. This shows that the higher the profitability, the higher the level of opportunity for managers to practice earnings management. The variables other comprehensive income, leverage and profitability simultaneously affect earnings management.
The Effect of Other Comprehensive Income, Leverage, and Profitability on Profit Management in LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Juliantari, Ni Luh Manik; Adnantara, Komang Fridagustina; Adi, I Ketut Yudana
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.829

Abstract

The main objective of this study is to analyze the effect of other comprehensive income, leverage and profitability on earnings management in LQ45 index companies listed on the IDX for the 2020-2023 period. The research method used is quantitative, with a sample of 96 companies. The results of the study indicate that other comprehensive income and leverage do not have a partial effect on earnings management. While profitability has a positive effect on earnings management. This shows that the higher the profitability, the higher the level of opportunity for managers to practice earnings management. The variables other comprehensive income, leverage and profitability simultaneously affect earnings management.
Co-Authors Adi, I Ketut Yudana Komang Fridagustina Adnantara