Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Implikasinya Terhadap Manajemen Laba

Aniek Murniati (ITB ASIA MALANG)

Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Vol. 8 No. 2 (2023): Juli 2023

This study looked at the impact of profitability, leverage, and sales growth on profit management practices in mining sub-sector companies on the Indonesia Stock Exchange in the 2018-2020 period. A total of 30 companies were selected by the purposive sampling method, and hypothesis testing was carried out by multiple regression analysis. Profit management is a strategy used by managers to improve the performance of a company. One of the factors that motivate profit management practices is the stability of profitability. The results showed that profitability, leverage, and sales growth had an effect on profit management practices in mining sub-sector companies for the 2018-2020 period.