Pengaruh Kepemilikan Asing, Profitabilitas, Dan Leverage Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Panggabean, Elizabeth
Subject
HB Economic Theory
Datestamp
2024-03-20 05:31:23
Abstract :
This research aims to determine the effect of foreign ownership on profitability
and leverage on earnings management by focusing on manufacturing companies
listed on the Indonesia Stock Exchange for the 2020-2022 period. The data used is
secondary data. The population in this study are manufacturing companies listed
on the Indonesian Stock Exchange. The sampling technique used was the
purposive sampling method and 111 companies were obtained with a total of 275
companies. Hypothesis testing is carried out using multiple regression analysis.
The results of this research show that foreign ownership profitability and leverage
have no effect on earnings management.