International Journal of Application on Economics and Business
Vol. 1 No. 4 (2023): November 2023

THE EFFECT OF LEVERAGE, PROFITABILITY AND INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT

Angelina, Gracia (Unknown)
Setijaningsih, Herlin Tundjung (Unknown)

Article Info

Publish Date
28 Nov 2023

Abstract

The purpose of this study was to determine whether leverage, net profit margin, and information assymetry have an influence on earnings management in consumer non cyclical companies listed on the Indonesia Stock Exchange during 2019-2021. Sample were taken by purposive sampling method and had several predetermined criteria. The number of samples that were successfully taken were 61 consumer non cyclicals companies. The data is processed using multiple regression alaysis and EViews 12 software. Based on the result of the research that has been done, it is found that leverage has a negative effect on earnings management, while net profit margin and information asymmetry has no effect on earnings management.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Application on Economics and Business
Website

Abbrev

ijaeb

Publisher

Universitas Tarumanagara

Subject

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

Description

International Journal of Application on Economics and Business (IJAEB) contains articles on the following topics: Entrepreneurship studies, Business studies, Management studies, Accounting studies, Economics ...