Jurnal Paradigma Akuntansi
Vol. 6 No. 1 (2024): januari 2024

KAITAN LEVERAGE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN NPM TERHADAP PRAKTIK MANAJEMEN LABA

Sakagita, Marvella Andika (Unknown)
Sufiyati, Sufiyati (Unknown)

Article Info

Publish Date
15 Jan 2024

Abstract

The purpose of this research is to determine the correlation of leverage, firm size, information asymmetry and net profit margin on earnings management in manufacturer company registered in the Indonesia Stock Exchange in 2017-2019. The method used in the sample selection is purposive sampling method. The research was conducted on 76 companies and the data obtained were processed using SPSS Statistic 25. The result of this research shows leverage, firm size, information asymmetry and net profit margin don’t have a significant effect on the earnings management in manufacture companies.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...