Varied Knowledge Journal
Vol. 1 No. 3: Varied Knowledge Journal, February 2024

Manajemen Laba Untuk Menghindari Penurunan Laba

Auliana, Rini Adriani (Unknown)
Wardi, Putri Amalia (Unknown)
Khairunnisa, Khairunnisa (Unknown)

Article Info

Publish Date
28 Feb 2024

Abstract

This research aims to examine the type of earnings management used to avoid earnings decreases. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample size of 102 companies and 408 observations during 4 years. The analysis technique uses multiple linear regression analysis. This research results real earnings management is used by managers to avoid earning decreases. The real earnings management method used by managers to avoid earning decreases is to increase the company's cash flow. Managers in manufacturing companies can increase company’s cash flow by manipulating sales such as giving discounts or extending credit terms.

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Journal Info
Varied Knowledge Journal
Website

Abbrev

vkj

Publisher

CV. Global Cendekia Inti

Subject

Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

Description

Varied Knowledge Journal (VKJ) is a multidisciplinary journal publish 4 issues a year with online version of E-ISSN 3026-5371 and can be accessed openly. This journal is a peer reviewed, open access, scientific and scholarly journal which publishes research papers, review papers, case reports, case ...