E-Jurnal Akuntansi TSM
Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR PROPERTI DAN REAL ESTATE

Gabriella, Bianca (Unknown)
Susanto, Salim (Unknown)

Article Info

Publish Date
31 Mar 2025

Abstract

The influence of firm size, leverage, and cash flows from operating activities on earnings management practices was analyzed in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The study utilized secondary data obtained from annual financial reports for the period 2021 to 2023. The sample was selected using purposive sampling based on specific criteria, resulting in 70 eligible companies. Data were analyzed using multiple linear regression. The results indicate that leverage and operating cash flows have a significant effect on earnings management, while firm size show no meaningful influence.

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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 ...