E-Jurnal Akuntansi TSM
Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA

UMAR ISSA ZUBAIDI (Trisakti School of Management)
KURNIA JOSUA SILABAN (Trisakti School of Management)

Article Info

Publish Date
02 Jun 2022

Abstract

This research aims to obtain empirical evidence about leverage, firm size, managerial ownership, institutional ownership, growth, fixed asset turnover, and profitability toward earnings management. This research uses sample of 222 data from 74 non-financial sector companies which listed in Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method as sample selection. Method used in this research is multiple regression analysis method. The result shows that profitability has influence to earnings management. While, leverage, firm size, managerial ownership, institutional ownership, growth, and fixed asset turnover do not have significant influence to earnings management

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...