Jurnal GeoEkonomi
Vol. 14 No. 1 (2023)

PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, EARNINGS POWER, DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA

Defina Yuliastuti (Universitas Stikubank semarang)
Ida Nurhayati (Universitas Stikubank Semarang)

Article Info

Publish Date
27 Jan 2023

Abstract

The purpose of this research is to examine and analyze the effect of profitability, leverage, firm size, earnings power, and tax avoidance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses a purposive sampling method in taking predetermined criteria. Where there are 420 sample companies that meet the criteria in this study. The analysis technique in this study used multiple linear regression analysis with the SPSS version 21 application. The results showed that profitability and tax avoidance had no effect on earnings management, while leverage, firm size, and earnings power had a significant positive effect on earnings management.

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Journal Info
Jurnal GeoEkonomi
Website

Abbrev

geoekonomi

Publisher

Universitas Balikpapan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal GeoEkonomi, terbitan ini berisi artikel ilmiah bidang Ekonomi yang diterbitkan secara berkala 6 bulanan (dua kali dalam satu tahun pada bulan Maret dan September). Terbit versi cetak kali pertama pada Bulan Maret 2010 (ISSN Print: ...