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All Journal Jurnal Paradigma Akuntansi
Gracia, Jefta
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Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Paradigma Akuntansi

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FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA Gracia, Jefta; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32395

Abstract

This journal contains the information of the effect about how profitability, leverage, institusional ownership, managerial ownership, and sales growth affects earnings management in manufacturing companies listed in the Indonesia's Stock Exchange between 2018-2020 period. This research used 29 manufacturing company that filtered by using purposive sampling method for a total 196 manufacturing company in 3 years span. The results of this research showed that there’s a negative and significant effect of sales growth on earnings management, on the other side, results of profitability, leverage, institusional ownership, managerial ownership contain no significant effcet on earnings management.
Co-Authors Widyasari Widyasari, Widyasari