Articlediamond2022

Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management

11 citations0/0 files storedJurnal Ekobistek

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Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

This study aims to analyze and estimate the effect of Profitability, Liquidity, Leverage and Company Size on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018. The sample selection technique used purposive sampling and obtained as many as 48 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of the first hypothesis test, the partial regression results explain that profitability has a significant effect on Earnings Management. The second hypothesis from the regression results partially explains that Liquidity has no effect on Earnings Management. The third hypothesis from the regression results partially explains that Leverage has a significant effect on Earnings Management. The fourth hypothesis from the regression results partially explains that firm size has a significant effect on earnings management. And the fifth hypothesis from the regression results simultaneously explains Profitability, Liquidity, Leverage and Company Size together have a significant effect on Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2014-2018.

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References

2019EFFECTS OF RETURN ON ASSET, DEBT TO ASSET RATIO, CURRENT RATIO, FIRM SIZE, AND DIVIDEND PAYOUT RATIO ON FIRM VALUE 2019Board gender diversity, corporate governance, and earnings management 2018Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)2020Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia 2018Financial crisis and real earnings management in family firms: A comparison between China and the United States 2019Does gender diversity on boards influence stock market liquidity? Empirical evidence from the French market 2020Fetching better deals from creditors: Board busyness, agency relationships and the bank cost of debt 2019THE EFFECT OF ASSET STRUCTURE, PROFITABILITY, COMPANY SIZE, AND COMPANY GROWTH ON CAPITAL STRUCTURE (The Study of Manufacturing Companies Listed on the IDX for the Period 2013 - 2017)

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