Pengaruh Ukuran, Perusahaan, Leverage, Dan Profitabilitas, Terhadap Praktik, Manajemen Laba, Felicya Nathaly, dan Yuniarwati, Fakultas Ekonomi, Nathaly dan Yuniarwati, Pengaruh Ukuran, laba yang dilaporkan, Zuhriya, Syahidatus, dan Wahidahwati, mengatakan bahwa investor, menyukai tingkat, laba yang stabil, S. menurunkan, labanya agar tingkat, perolehan laba perusahaan, tidak terlalu berfluktuatif, Tindakan manajemen, laba dipandang, dengan dua sudut, pandang yang, B. Beberapa, pihak beranggapan, bahwa praktik, manajemen laba merupakan, suatu tindakan kecurangan
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引用次数: 1
摘要
本研究的目的是研究2017年至2019年期间在印度尼西亚证券交易所上市的制造业公司的公司规模、杠杆率、盈利能力对盈余管理实践的影响。本研究使用了75个制造业企业的数据样本，采用目的抽样法，共225个数据样本，历时3年。本研究使用EViews version 11程序处理数据。研究结果表明，企业规模和盈利能力对盈余管理实践具有显著的正向影响，而杠杆对盈余管理实践的影响不显著。
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Praktik Manajemen Laba
The purpose of this study is to examine the influence of firm size, leverage, danprofitability towards earnings management practice in manufacturing companies listed inIndonesia Stock Exchange from periode 2017 – 2019. This study used 75 data samples frommanufacturing companies that have been selected using purposive sampling method with total225 data samples for 3 years. This study used EViews version 11 program to process data. Theresults obtained in this study, firm size and profitability have positive significant influencetowards earnings management practice, while leverage has insignificant influence towardsearnings management practice.
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