Akuntansi dan Teknologi Informasi
Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022

PENGARUH PROFITABILITAS, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP MANAJEMEN LABA PADA E NTITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Mulyaningtyas (Institut Teknologi dan Bisnis Asia Malang)
Eka Fitri Handayani (Institut Teknologi dan Bisnis Asia Malang)

Article Info

Publish Date
31 Mar 2022

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.

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Journal Info
Akuntansi dan Teknologi Informasi
Website

Abbrev

jati

Publisher

Universitas Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu ...