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All Journal Jurnal Kajian Penelitian Pendidikan dan Kebudayaan
Tarisa Arnelia Syabilla
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Education Languange, Linguistic, Communication & Media

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Pengaruh Manajemen Laba Dan Profitabilitas Perusahaan Terhadap Nilai Perusahaan Sebelum Dan Selama Pandemi Covid-19 Tarisa Arnelia Syabilla; Ki Agus Andi
Jurnal Kajian Penelitian Pendidikan dan Kebudayaan Vol. 1 No. 3 (2023): Juli : Jurnal Kajian Penelitian Pendidikan dan Kebudayaan
Publisher : CV. Aksara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkppk.v1i3.130

Abstract

This study aims to test empirically whether there are differences in earnings management and company profitability before and during the COVID-19 pandemic in Indonesia. In this study the population used comes from the financial report data of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The method used was purposive sampling in order to obtain a sample of 30 sample data. The type of data used is secondary data. Data analysis used the Independent Sample T-Test different test with SPSS 25 software. The results of this study indicate that there is not significant differences in real earnings management before and during the COVID-19 pandemic in Indonesia carried out by pharmaceutical sector companies listed on the IDX for the 2019-2021 period. As well as there are significant differences in profitability in pharmaceutical sector companies before and during the COVID-19 pandemic in Indonesia.
Co-Authors Ki Agus Andi