Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal ATESTASI : Jurnal Ilmiah Akuntansi
Muhammad Nur
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Economics, Econometrics & Finance

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

Found 1 Documents
Search
Journal : ATESTASI : Jurnal Ilmiah Akuntansi

 1 
Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian Ummy Kalsum; Muhammad Nur; Rince Tambunan; La Ode Hamida; Rahmatia Rahmatia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.185

Abstract

This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.
Co-Authors Kalsum, Ummy La Ode Hamida Rahmatia Rahmatia Rince Tambunan