Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Vol. 2 No. 1 (2023): Januari

Devirsifikasi Perusahaan dan Manajemen Laba pada Perusahaan Manufaktur

Azlina, Azlina (Unknown)
Agustina, Agustina (Unknown)

Article Info

Publish Date
19 Jan 2023

Abstract

This study sought to ascertain the impact of diversification firms on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The study's data analysis approach uses multiple linear regression to predict the effect of the independent variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method in this study was purposive. The survey results show that diversification firm affects earnings management. Proves that when diversifying firms, it will become a multi-business company that is not only engaged in one line of business, the more diverse the industries the company has, the more sources of income the company will have.

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Journal Info
Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Website

Abbrev

jhei

Publisher

Sekolah Tinggi Ilmu Syari'ah Al-Hilal Sigli

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics ...