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Pengaruh Profitabilitas, Pertumbuhan Perusahaan Dan Leverage Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Pertambangan Subsektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017 ¬¬- 2021)

This study aimed to examine and analyze the effect of profitability, firm growth, and leverage on earnings management. The data used in this study are secondary data in the form of companies annual report. Population used in this study are all coal subsector mining companies listed in the Indonesia Stock Exchange during the period 2017-2021 with a total of 100 sample. Method used for sample selection are purposive sampling method. Data analysis performed using multiple linear regression. The results of this study showed that profitability affects earnings management positively, while firm growth and leverage has no effect on earnings management.

Keyword: Profitability, Firm Growth, Leverage, Earnings Management, Real Earnings Management

Ketersediaan
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Perpustakaan Universitas Riau 1802111899
1802111899
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802111899
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802111899
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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