JAKPI
Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia

Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia

Okta Emelia Tampubolon (Universitas Negeri Medan)
Taufik Hidayat (Unknown)
Kornelius Harefa (Unknown)

Article Info

Publish Date
10 Jul 2023

Abstract

The purpose of this study is so determine the effect of Profitability, Company Size and Managerial Ownership on Earnings Management in Manufacturing Companies Listed on Indonesia Stock Exchange Period 2018 – 2019. This sample selection using purposive sampling method. Base on predetermined criteria, 38 companies was obtained so that the observation data amounted to 76. The data analysis techniques use were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study indicate that partially Profitability and Company Size have no significant effect on Earnings Management whereas Managerial Ownership has a significant effect on Earnings Management. Simultaneously, Profitability, Company Size and Managerial Ownership have a significant effect on Earnings Management.

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Journal Info
JAKPI
Website

Abbrev

eua

Publisher

Universitas Negeri Medan

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi, Keuangan & perpajakan Indonesia (JAKPI) di kelola oleh Jurusan Akuntansi Universitas Negeri Medan yang di terbitkan dua kali dalam setahun, yaitu pada bulan April dan September. Jurnal ini adalah media publikasi ilmiah yang di terbitkan secara on line dengan mempublikasikan ...