Articlediamond2024

Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi

Ela Rosiana · Wukuf Dilvan Rafa · Elok Heniwati

11 citations0/0 files storedAKURASI Jurnal Riset Akuntansi dan Keuangan

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

This research was carried out with the aim of testing and analyzing the influence of profitability, cash holding, and firm size on earnings management through moderating managerial ownership. The type of research applied is causal based and involves quantitative methods from secondary data. The population of this study consists of companies in the real estate, property and building construction sectors that are officially listed on the IDX for the 2020-2023 period. Purposive sampling technique is a data collection technique. Data processing involves the Eviews version 10 application. Sample selection. Profitability has a positive influence on earnings management, cash holding does not affect earnings management, and company size does not affect earnings management. Meanwhile, managerial ownership cannot moderate profitability in earnings management, cash holding with earnings management can be moderated by managerial ownership, and company size in earnings management cannot be moderated by managerial ownership.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 11 citations exist upstream.

References

2017PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA 2018PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN UTANG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA 2020Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kebijakan Dividen Terhadap Manajemen Laba pada Perusahaan BUMN 2020PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA 2021Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi 2018Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016 2018Faktor – faktor yang mempengaruhi profitabilitas dan dampaknya terhadap manajemen laba 2020Pengaruh Profitabilitas, Cash Holding, Dan Nilai Perusahaan Terhadap Perataan Laba

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.