Praktik Manajemen Laba melalui Profitabilitas dan Leverage pada Perusahaan Manufaktur di Bursa Efek Indonesia

Edisah Putra Nainggolan, Ikhsan Abdullah

Abstract


This study aims to determine the practice of earnings management is influenced by the profitability and leverage of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The profitability ratio in this study is measured by return on assets (ROA) and leverage is measured by debt to equity ratio (DER), while earnings management is measured by discretionary accruals (DA). This research approach uses quantitative associative which aims to determine the causal effect

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References


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Juita, M. V., Governance, G. C., Performance, F., & Management, E. (2021). Influence of Corporate Governance , Leverage and Financial Performance on Earning Management on Manufacturing. Journal of Management, 12(1), 907916.

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Nainggolan, E. P., & Sari, R. A. (2017). Analisis manajemen modal kerja dalam meningkatkan profitabilitas ada PT. Perkebunannusantara III (Persero). Jurnal Riset Akuntansi & Bisnis, 17(1), 3345.

Ningsih, R. R., & Wirananda, H. A. (2022). Comparative Analysis Of Financial Performance In Banking Companies During Covid-19 ( Comparative Study On PT . Bank Negara Indonesia And PT . Bank Sumut ). Internationl Journal of Economics, Social and Technology, 1(3), 131140.

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Pambekti, G. T. (2017). Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional. Jurnal Ekonomi & Keuangan Islam, 3(2). https://doi.org/10.20885/jeki.vol3.iss2.art4

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Hanum, Z. (2011). Pengaruh Return On Asset (ROE), Return On Equity (ROE) Dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011. Jurnal Manajemen Bisnis, 8(2), 19.

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Juita, M. V., Governance, G. C., Performance, F., & Management, E. (2021). Influence of Corporate Governance , Leverage and Financial Performance on Earning Management on Manufacturing. Journal of Management, 12(1), 907916.

Lestari, K. C., & Wulandari, S. O. (2019). Pengaruh Profitabilitas terhadap Manajemen Laba ( Studi Kasus Pada Bank Yang Terdaftar Di BEI Tahun 2016-2018). Jurnal Akademi Akuntansi, 2(1), 116. https://doi.org/10.22219/jaa.v2i1.7878

Lubis, I. T., & Ningsi, E. H. (2022). Determinants Of Financial Performance In Local Governments In District/City In Indonesia. Instiute of Computer Science (IOCS), 12(2), 23852390.

Nainggolan, E. P., & Sari, R. A. (2017). Analisis manajemen modal kerja dalam meningkatkan profitabilitas ada PT. Perkebunannusantara III (Persero). Jurnal Riset Akuntansi & Bisnis, 17(1), 3345.

Ningsih, R. R., & Wirananda, H. A. (2022). Comparative Analysis Of Financial Performance In Banking Companies During Covid-19 ( Comparative Study On PT . Bank Negara Indonesia And PT . Bank Sumut ). Internationl Journal of Economics, Social and Technology, 1(3), 131140.

Padmantyo, S. (2016). Analisis Manajemen Laba pada Laporan Keuangan Perbankan Syariah. Jurnal Manajemen Dan Bisnis, 14 (2), 52-65.

Pambekti, G. T. (2017). Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional. Jurnal Ekonomi & Keuangan Islam, 3(2). https://doi.org/10.20885/jeki.vol3.iss2.art4

Suhendi, C., Ifada, L. M., & Kiryanto. (2022). Reinforce Corporate Social Responsibility through Earnings Management. Jurnal ASET (Akuntansi Riset), Fakultas Pendidikan Ekonmi Dan Bisnis Universitas Pendidikan Indonesia, 11(1), 7182. https://doi.org/10.17509/jurnal




DOI: https://doi.org/10.30596/jakk.v5i2.12083

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