Jurnal Paradigma Akuntansi
Vol. 4 No. 2 (2022): April 2022

Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba




Article Info

Publish Date
30 Apr 2022

Abstract

The purpose of this research is to examine the effect of managerial ownership,institutional ownership, information asymmetric, leverage, and profitability on the earningsmanagement in manufacturing companies listed in Indonesia Stock Exchange in the period2017-2019. This research used 38 samples which are selected using purposive samplingtechnique. This research used secondary data such as financial statement and annual reportof manufacturing companies listed in Indonesia Stock Exchange during 2017-2019. Thisresearch used EViews 11.0 to process the data. The result of this research shown thatinformation asymmetric and leverage have positive significant effect on earningsmanagement, while managerial ownership, institutional ownership, and profitability have nosignificant effect on earnings management.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...