Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rafrafi Zul Abrari
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba Rafrafi Zul Abrari; Agus Sihono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7025

Abstract

The term "profit management" refers to managerial practices that manipulate financial statement data to make a good impression on stakeholders. This approach can help businesses by improving their reputation, but due to the lack of transparency, it is detrimental to stakeholders and the public. The purpose of this study is to evaluate empirically how profitability, leverage and company size affect profit management. Using the purposive sampling technique, this study selects 18 food and beverage sub-sector businesses listed on the Indonesia Stock Exchange from 2019 to 2024. Multiple linear regression is used in statistical software to test the secondary data of the annual report. The findings of this study indicate that profit management is simultaneously influenced by profitability, leverage, and firm size. Partially, profitability and firm size are not indicated to affect profit management, while leverage has been shown to have a significant positive influence on profit management.
Co-Authors Agus Sihono