International Journal of Economics, Business and Innovation Research
Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research

Determinants Of Earnings Management In Industrial Sector Companies Listed On The Indonesian Stock Exchange

Mohamad Zulman Hakim (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Dhia Aufa Anshori (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Wati Yaramah (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Dewi Rachmania (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Hesty Erviani Zulaecha (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Ahmad Jayanih (Faculty of Economics and Business, University of Muhammadiyah Tangerang)

Article Info

Publish Date
08 Nov 2022

Abstract

This research was conducted with the aim of empirically proving the effects of Profitability, Leverage, and Firm Size on Earnings Management. The variables in this study are measured by Return on Asset, Debt to Asset Ratio, Natural Total Asset Logarithm, and Stubben's Conditional Revenue Model. The population in this study used the industrial sector listed on the Indonesia Stock Exchange for the period 2019 – 2021. The sampling technique used a purposive sampling method with several sample criteria, resulting in 15 companies being sampled in this study. The data analysis method in this study uses panel data regression analysis. The results of this study indicate that Profitability has a negative effect on Earnings Management. Leverage has no effect on Earnings Management and Firm Size has no effect on Earnings Management.

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Journal Info
International Journal of Economics, Business and Innovation Research
Website

Abbrev

IJEBIR

Publisher

CV. Cita Utilitas Utama

Subject

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

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...