Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 5, No 2 (2022): Juni 2022 - Oktober 2022

Praktik Manajemen Laba melalui Profitabilitas dan Leverage pada Perusahaan Manufaktur di Bursa Efek Indonesia

Edisah Putra Nainggolan (Universitas Muhammadiyah Sumatera Utara)
Ikhsan Abdullah (Universitas Muhammadiyah Sumatera Utara)

Article Info

Publish Date
17 Oct 2022

Abstract

This study aims to determine the practice of earnings management is influenced by the profitability and leverage of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The profitability ratio in this study is measured by return on assets (ROA) and leverage is measured by debt to equity ratio (DER), while earnings management is measured by discretionary accruals (DA). This research approach uses quantitative associative which aims to determine the causal effect

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Journal Info
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Website

Abbrev

JAKK

Publisher

Universitas Muhammadiyah Sumatera Utara

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...