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All Journal JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Bina Manajemen Jurnal Bina Akuntansi IDEAS: Journal of Management & Technology Jurnal Penelitian Pendidikan Indonesia SANISKALA: Jurnal Pengabdian Masyarakat
Muhammad Fuad
Institut Bisnis dan Informatika Kwik Kian Gie
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media 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 Muhammad Fuad; Jessica Natalia Jaori; Prima Apriwenni; Sylvia Sari Rosalina; Erna Sari
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (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: 10.29210/020232445

Abstract

This study aims to determine the effect 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 that 25 companies are obtained as research samples. The data source in this study is secondary data obtained from the sites www.idx.com and www.invesia.com in the form of annual reports (annual reports) of manufacturing companies in the consumer goods sector. The model used in this research is cross-section regression using data calculation application software, namely Eviews 10.0. The results of this study explain that financial leverage does not affect managers in carrying out earnings management practices. This is because the company does not need actions that will help the company in certain situations. After all, the company is in good condition. Good Corporate Governance (KPI) has no role in Profit Management (DA), meaning that during the COVID-19 pandemic, the good corporate governance implemented has not made managers practice earnings management. Company Size (Ln Asset) has a role in Earnings Management (DA); the larger the company will tend to reduce earnings management practices because large companies politically receive more attention from government agencies than small companies.
Co-Authors Abdulah Rakhman Anton Wachidin Widjaja Erna Sari Fongnawati Budhijono Januar Wahjudi Januar Wahjudi Jessica Natalia Jaori Liaw BunFa Prima Apriwenni Sugiarto Sugiarto Sugiarto Sugiarto Sutrisno Sutrisno Sylvia Sari Rosalina