Media Riset Akuntansi
Vol 10, No 2 (2020): AGUSTUS

PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA




Article Info

Publish Date
01 Aug 2022

Abstract

This study aims to examine the effect of dividend payments, profitability, and leverage on earnings management. The study population was LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018, totaling 135 companies. The sampling technique uses purposive sampling method. Based on the sample size technique obtained 54. The method of data analysis uses multiple linear regression analysis with SPSS. The results show that dividend payments negatively affect earnings management; Leverage has a positive effect on earnings management, while profitability has no effect on earnings management

Copyrights © 2022






Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...