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All Journal Akuntansi dan Teknologi Informasi
Eka Fitri Handayani
Institut Teknologi dan Bisnis Asia Malang
Economics, Econometrics & Finance Social Sciences

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Journal : Akuntansi dan Teknologi Informasi

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PENGARUH PROFITABILITAS, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP MANAJEMEN LABA PADA E NTITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulyaningtyas; Eka Fitri Handayani
Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.66 KB) | DOI: 10.24123/jati.v15i1.4731

Abstract

This aim of this study is to find out: (1) the influence of profitability on earning management (2) the influence of capital adequacy on earnings management (3) the influence of liquidity on earning management. The population taken in this study are banking entities registered in the period 2016-2018 in the IDX as many as 43 entities, sample selection using purposive sampling techniques and obtained by 28 bank entities. Multiple regression analysis techniques became a hypothesis test tool in this study. The results of this study show that: (1) profitability does not affect earning management (2) Capital adequacy affects earning management (3) liquidity does not affect earning management.
Co-Authors MULYANINGTYAS MULYANINGTYAS