E-Jurnal Akuntansi TSM
Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN

Putri Angelita (Trisakti School of Management)
Mungniyati (Trisakti School of Management)

Article Info

Publish Date
31 Mar 2023

Abstract

The purpose of this study is to determine the effect of managerial ownership, institutional ownership, the board of directors, profitability, company size, leverage, operating cash flow, sales growth and company age on earnings management. This study used 114 non-financial companies that were listed consistently on the Indonesia Stock Exchange for the period 2019 to 2021. There are 342 data with 4 outlier data, therefore the data used in this study is 338 data. The sample selection technique used in this study was purposive sampling and used secondary data. The result shows that there is an influence between profitability, leverage and operating cash flow on profit management. Managerial ownership, institutional ownership, the board of directors, company size, sa

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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 ...