Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Anita Wijaya Ningsih
Institut Informatika dan Bisnis Darmajaya
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Faktor-Faktor Keuangan Yang Memengaruhi Manajemn Laba Anita Wijaya Ningsih; Rieka Ramadhaniyah; Nolita Yeni Siregar; Reva Meiliana; Dedi Putra
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i2.2149

Abstract

This study aims to examine financial factors such as profitability, leverage, firm size and book tax difference on earnings management. The samples used were 61 samples of manufacturing companies obtained for 3 years from 2017-2019 by purposive sampling method. The data analysis technique used is multiple linear regression analysis. This research has succeeded in proving that the difference between book tax and profitability has an effect on earnings management; Meanwhile, Leverage and firm size have no effect on earnings management.
Co-Authors Dedi Putra Nolita Yeni Siregar Ramadhaniyah, Rieka Reva Meiliana