PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI 2020-2022 Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Hasan, Fernando Junior
Subject
HF5601 Accounting
Datestamp
2024-03-19 11:52:18
Abstract :
This study aims to determine the effect of profitability and leverage on earnings management by focusing on manufacturing companies listed on the Indonesia Stock Exchange with a research period in 2020-2022. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used is the Purposive Sampling method as a sample determination technique. Hypothesis testing is done with multiple regression analysis. The results of this study indicate that profitability affects earnings management and leverage has no effect on earnings management.