Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

Chairunnisa, Adinda; Pahala, Indra; Nasution, Hafifah

doi:10.24843/eja.2022.v32.i11.p10

Cited by 4 publications

(3 citation statements)

References 10 publications

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“…This study agrees with Panjaitan & Muslih (2019), which shows that firm Size negatively affects earning management. This is contrary to the research of Chairunnisa et al (2022). The size of the company has a positive effect on earning management.…”

Section: Hypothesis and Research Framework Information Asymmetry Agai...contrasting

confidence: 90%

The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables

Syahputri,

Nawirah

2023

J. Accounting

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This study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. The population in this study is companies in the primary consumer goods industry sector listed on the IDX in 2018-2021, and samples were selected using purposive sampling techniques and obtained from as many as 18 companies that meet the research criteria. The total data becomes 72 observational data. The data was analyzed using a panel data regression test with the help of the Eviews 12 application. The results of this study show that information asymmetry and firm size do not have a significant effect on earning management, accounting conservatism has a negative and significant impact on earning management, GCG is unable to moderate or weaken the relationship between information asymmetry, accounting conservatism and firm Size on earning management

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Section: Hypothesis and Research Framework Information Asymmetry Agai...contrasting

confidence: 90%

The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables

Syahputri,

Nawirah

2023

J. Accounting

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“…Perusahaan-perusahaan yang lebih besar dan telah go public cenderung memiliki motivasi yang lebih kecil untuk melakukan manajemen laba. Penyebabnya yaitu perusahaan yang berukuran besar berada dalam pengawasan yang lebih ketat dari pihak eksternal, sehingga akan cenderung lebih berhati-hati dalam menyajikan kondisi laporan keuangannya (Chairunnisa et al, 2022). Berdasarkan hasil penelitian yang dilakukan oleh (Panjaitan & Muslih, 2019;Carolin et al, 2022;Chairunnisa et al, 2022;Sitanggang & Purba, 2022) menyatakan bahwa ukuran perusahaan berpengaruh secara positif dan signifikan terhadap manajemen laba.…”

Section: Pengaruh Ukuran Perusahaan Terhadap Manajemen Labaunclassified

Determinan Manajemen Laba melalui Struktur Kepemilikan, Pertumbuhan Penjualan dan Leverage

Octavia,

Susilawati

2023

JOMB

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The aim of this research is to determine the influence of directors' compensation, managerial ownership, company size, company growth, and leverage on earnings management. The method used in this research is multiple regression analysis, the population in this study uses manufacturing companies listed on the IDX in 2019-2021. The research results show that directors' compensation, managerial ownership, company size, and company growth have a positive and significant effect on earnings management. Meanwhile, leverage has a positive and significant effect on earnings management. In conclusion, investors and creditors should be more careful in investing and lending the funds they have, because companies with low levels of leverage are indicated to be carrying out earnings management. Keywords: Earnings Management, Compensation, Ownership

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“…Tujuannya adalah supaya perusahaan dapat memperlihatkan kinerja yang lebih baiknya kepada para pihak pemangku kepentingan dan juga supaya manajemen tetap mendapatkan bonus atas kinerja yang telah dihasilkannya. Hal ini sejalan dengan penelitian (Agus & Bahana, 2017), (Hasty & Herawaty, 2017), (Purnama, 2017), (Afifah Fadhilah & Andi Kartika, 2022) dan (Chairunnisa et al, 2022) menguatkan hasil dari temuan (Amertha, 2013) yang yang memberikan hasil penelitian bahwa profitabilitas berpengaruh positif terhadap manajemen laba. Sedangkan hasil yang berbeda ditunjukkan dalam penelitian yang dilakukan oleh (Astuti et al, 2017), (Sunarsih, 2017), (Astriah et al, 2021), (Agustia, Y. P., & Suryani, 2018) serta (Fandriani & Tunjung, 2019) menyatakan bahwa ROA tidak berpengaruh terhadap manajemen laba.…”

Section: Modelunclassified

Praktik Manajemen Laba Pada Perusahaan Manufaktur

Ariani,

Yudantara

2023

JIAH

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This research aims to determine the effect of disclosure of corporate social responsibility, profitability, firm size and leverage on earnings management practices. This study uses a quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Samples were collected using purposive sampling method. A total of 67 manufacturing companies were determined as samples. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25. The results of this study indicate that profitability and leverage have a positive and significant effect on earnings management practices. Meanwhile, disclosure of corporate social responsibility and company size have no significant effect on earnings management practices. This means that the higher the profitability and leverage of the company, the higher the earnings management practices that will be carried out by the company. Meanwhile, the increase or decrease in disclosure of corporate social responsibility and company size will not affect earnings management practices.

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Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

Cited by 4 publications

References 10 publications

The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables

The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables

Determinan Manajemen Laba melalui Struktur Kepemilikan, Pertumbuhan Penjualan dan Leverage

Praktik Manajemen Laba Pada Perusahaan Manufaktur

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