KOLONI
Vol. 1 No. 4 (2022): DESEMBER 2022

PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA

Elmi Elmi (Universitas Palangka Raya)
Tatik Zulaika (Universitas Palangka Raya)
Leliana Maria Angela (Universitas Palangka Raya)

Article Info

Publish Date
13 Dec 2022

Abstract

This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices. Keywords: Earnings Management, Earning power and Business Diversification

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Journal Info
KOLONI
Website

Abbrev

koloni

Publisher

Universitas Pahlawan Tuanku Tambusai

Subject

Civil Engineering, Building, Construction & Architecture Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Description

KOLONI adalah jurnal multidisiplin ilmu yang diterbitkan oleh Universitas Pahlawan Tuanku Tambusai. Jurnal KOLONI terbit setiap 3 bulan merupakan jurnal peer review, open access, ilmiah dan ilmiah yang menerbitkan makalah penelitian, makalah review, laporan kasus, studi kasus, resensi buku, tesis, ...