Nusantara Science and Technology Proceedings
1st ICEMAC 2020: International Conference on Economics, Management, and Accounting

The Effect of Profitability and Financial Risk on Earning Management of Mobile Telecommunication Operators That Registered in Indonesia Stock Exchange Period 2015 - 2018

Eneng Dilah Dalilatur Rahmah (Management Study Program, Faculty of Business and Humanities, Nusa Putra University, Indonesia)
Yusuf Iskandar (Management Study Program, Faculty of Business and Humanities, Nusa Putra University, Indonesia)

Article Info

Publish Date
14 Jul 2021

Abstract

The purpose of this research is to analyze the partial and simultaneous effect of profitability and financial risk on earnings management. The sampling method of this research is purposive sampling with the 3 largest Indonesian provider companies that registered on Indonesia Stock Exchange (IDX) in 2015 – 2018 as the sample. This research used secondary data from IDX with multiple linear regression as the analysis technique. The result of this research indicates that partially profitability and financial risk hurts earnings management. While simultaneously profitability and financial risk showed a positive effect on earnings management.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Nusantara Science and Technology Proceedings
Website

Abbrev

nuscientech

Publisher

Future Science

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Description

NST Proceeding supports regional research communities to globalise their findings in Science and Technology by providing an open access, online platform in line with international publishing standards and indexing scholarly conference proceedings. The current emphasis of the NST Proceeding includes ...