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All Journal Jurnal Paradigma Akuntansi
Anggita Rahmadhani
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Anggita Rahmadhani; Ardiansyah Ardiansyah
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25101

Abstract

This research aims to obtain empirical facts regarding the effect of leverage, firm size, institutional ownership, and audit committee on earnings management in manufacturing companies in the basic and chemical industry sector and the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2019 period. In this research, the multiple regression model is used to test the independent variable against the dependent variable. Samples that have been selected by purposive sampling method, resulted in as many as 52 companies. The data processing in this research utilizes the Eviews 12 application and Microsoft Excel 2010. The results of this research show that the variables of firm size, institutional investor, and audit committee have no significant effect on earnings management, while the leverage variable displays a significant positive effect on earnings management.
Co-Authors ARDIANSYAH ARDIANSYAH