Trilogi Accounting & Business Research
Vol 3, No 1 (2022)

FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

Filicia Devina Kurniawan (Trisakti School of Management)
Debora Debora (Trisakti School of Management)

Article Info

Publish Date
14 Jun 2023

Abstract

The purpose of this study was to obtain empirical evidence about the factors that affect earnings management in manufacturing companies. The independent variables used in this study are Firm Size, Audit committee, Leverage, Independent Board of Commissioners, Return On Asset, Managerial Ownership, and Institutional Ownership. The sample obtained in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 3 years in the period 2017 - 2019. There are 38 companies that meet the criteria by using purposive sampling method and multiple regression analysis for hypothesis testing. The results show that the variables of Firm Size, Audit Committee, Leverage, Independent Board of Commissioners, Retun On Asset, Managerial Ownership, and Institutional Ownership have no effect on earnings management.

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Journal Info
Trilogi Accounting & Business Research
Website

Abbrev

TABR

Publisher

Universitas Trilogi

Subject

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

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...