JWM (JURNAL WAWASAN MANAJEMEN)
Vol. 12 No. 2 (2024)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SAWIT DI INDONESIA

Rosari, Novika (Unknown)
Nailiah, Rusma (Unknown)
Oktaviani, Ayu (Unknown)
Wahyu (Unknown)

Article Info

Publish Date
27 Jun 2024

Abstract

This research aims to explore the impact of Profitability, Company Size, Leverage and Sales Growth on Profit Management in Palm Oil Companies. The method used in this research is Weighted Least Square using IBM SPSS as the application. Data collection techniques are carried out through documentation methods. The data used in this research is secondary data obtained from the Indonesian Stock Exchange or related company internet sites. The research sample consists of 12 companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The research results show that the variables Profitability and Leverage have a significant negative influence on Profit Management, while Company size and Sales Growth do not have a significant influence on Profit Management.

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Journal Info
JWM (JURNAL WAWASAN MANAJEMEN)
Website

Abbrev

jwm

Publisher

Universitas Lambung Mangkurat

Subject

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

Description

Jurnal Wawasan Manajemen, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management. This journal encompasses original research articles, review articles, and short communications, ...