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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Ilmiah Manajemen dan Bisnis ACADEMICS IN ACTION Journal of Community Empowerment Jurnal Manajemen Jurnal Ekonomi Jurnal Ekonomi Perusahaan Jurnal Penelitian Pendidikan Indonesia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Martha Ayerza Esra
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Penelitian Pendidikan Indonesia

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Analysis of the role of financial leverage, good corporate governance, and firm size on profit management Armi Bakar; Nurlela Nurlela; Martha Ayerza Esra; Brastoro Brastoro; Amelia Sandra
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232422

Abstract

This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. This research technique uses purposive sampling, so 25 companies were obtained as research samples. The source of data in this study is secondary data obtained from the www.idx.com and www.invesia.com sites in the form of an annual report (annula report) of manufacturing companies in the consumer goods sector. The model used in the study was cross section regression using data calculation application software, namely Eviews 10.0. The results of this study state that financial leverage does not affect managers in practicing earnings management. This article states that the average company has a safe influence in the sense that the company can pay back the debt used to finance the company's assets, so managers need to be more motivated to practice earnings management. Good Corporate Governance (KPI) does not play a role in Profit Management (DA), meaning that during the COVID-19 pandemic, the Good Corporate Governance implemented did not make managers practice profit management. Company Size (Ln Assets) has a role in Earnings Management (DA); the more significant the company will tend to reduce earnings management practices because large companies are politically more concerned by government agencies than small companies.
Co-Authors Amelia Sandra Armi Bakar Brastoro Brastoro Brenda Aurellia Budi Berlinton Sitorus Elis Sondang Dasawaty Elisabeth Vita Mutiarawati Farida Komalasari Irine Melyani Nurlela Nurlela Prima Apriwenni Reinitha Jeanne Rizka Indri Arfianti Selvy Selvy Siti Meisyaroh Teresia Agnes Timothy Salvatore Tony Sitinjak