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All Journal Jurnal Paradigma Ekonomika E-Jurnal Akuntansi Universitas Udayana Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Journal of Education and Instruction (JOEAI) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal Ipteks Terapan : research of applied science and education
Deasy Arisandy Aruan
Universitas Prima Indonesia
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Pengaruh Profitabilitas, Leverage, Likuiditas, Kualitas Audit Dan Agresivitas Pajak Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2018 – 2021 Marcces Christine Harapan; Wenny Wenny; Deasy Arisandy Aruan; Nurganda Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10726

Abstract

This research was formulated whether or not there are influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. The purpose of the research was to figure out the are influence of probability , leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. This type of research used a quantitative descriptive type. The variables of this research were probability, leverage, liquidity, audit quality, tax aggressiveness and earnings management. The data collection technique used was the documentation method. The documentationmethod was used as the basis for analyzing the data. The documentation was in the form of financial report. The analysis technique used in this research was multiple linear regression analysis. The results of the test for coefficient of determintation obtained an R square result of 0,006 or 6%, which means that the influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management wasn’t too large. The results showed that probability, liquidity, audit quality and tax aggressiveness had no effect on earnings management, while leverage had an effect on earnings management.
Co-Authors Abram Elieser Agnes Monica Angel Situmorang Agustina Nehe Ana Karelina Lumban Nahor Arisman Mendrofa Ayu Parlina Bintori Dongoran Brando Silitonga Catrin Naomi Lumban Tobing Celine Liandy Cindy Citra Permatasari Hutagaol Claudia Angelina Danny Tan Jaya Debby Christina Eben Ezer Sinaga Eddy Chandra Elisa Agustina Br Sembiring Esti Trinita Wahyuni Fanny Fanny Frenky Nope Mardelis Situmorang Frenky Situmorang Getsmani Getsmani Hanna Limbong Haogonasokhi Telaumbanua Hasrat Naeni Gulo Helda Sefty Christiani Br Pinem Ilfi Rahmi Putri Jefry Sumonang Hendrikus Situmorang Jen Meilan Silalahi Jessica Fredlina Jocelynn Lukita Jodi Akbar Trisinggih Johan Yeremia Rafli Lombogia Josua Panggabean Lasriana Harianja Lia Morena Br Karo Sekali Lisa Rosanti Pasaribu Maggie Lifanny Marcces Christine Harapan Mariabeth Simanjuntak Mastika Marbun Maulida Intan Supia Maulidanur Aceh Mayang Putri Br. Sinaga Mey Tisa Sihombing Natasya Br Ginting Nelly Nattasyah Sagala Nofanyiu Bernadett Br Samosir Novi Trya Siburian Novita Sari Nur Melati Br Sinulingga Nurganda Siregar Nurhayati Sembiring Peffi Manalu Posma Chrisna Vany Yola Sitorus Purba, Dianty Putri Putri Hardiyani Putri Sitanggang Putri Yunita Aritonang Renni Erawati Nababan Renta Sari Manurung Riana Permata Sari Rindi Nope Mardelis Buulele Runggu Ademina Hutabarat Ruth Dameria Manurung Sharon Sharon Sintia Aprilia Stefanie Lim Tania Tiara Devi Rajagukguk Tifa Siti Azzahra Valenchia Valenchia Veronica Veronica Guandinata Vica Anisa Simanjuntak Wenny Wenny Wisely Theodora Yohana Alya Wijaya Yun Milly Basa Turnip Zulfirman Pakpahan