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Jurnal Publikasi Ilmu Manajemen
Published by Politeknik Pratama Purwokerto
ISSN : 29638712     EISSN : 2963766X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah dan Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 251 Documents
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Pengaruh Leverage dan Profitabilitas terhadap Manajamen Laba pada Perusahaan Sub Sektor Konstruksi Bangunan yang Terdaftar di BEI Tahun 2020-2024 Rahadathul Aisy; Syahrial Addin; Yulia Mujiaty
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 3 (2025): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i3.5547

Abstract

Along with the strengthening intensity of globalization in the global economic landscape, companies from various parts of the world are required to maintain stable market share. This condition encourages increasingly competitive competition between some of important sectors, including the building construction sub-sector. With the need for the construction of buildings and public facilities always high, each company seeks to display optimal financial performance to attract investor’s attention. Consequently, a lot of businesses use earnings management techniques to preserve their positive public perception. This study aims to empirically examine the effect of leverage and profitability on earnings management in building construction sub-sector companies listed on the IDX in 2020-2024. The sample consisted of 9 companies that met the criteria using purposive sampling method. Earnings management is measured using the Modified Jones model, leverage is measured by Debt To Equity Ratio, while profitability is measured by Return On Assets. The analysis method used is quantitative and multiple linear regression analysis. The results showed that partially leverage has no significant effect on earnings management, but profitability has a positive and significant effect on earnings management. Simultaneously, leverage and profitability have a significant effect on earnings management.

Page 26 of 26 | Total Record : 251

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