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Pengaruh Kepemilikan Asing, Profitabilitas, Dan Leverage Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
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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. 
Institution Info

Universitas Katolik Musi Charitas