FAKTOR PENENTU MANAJEMEN LABA

Fatonah, Fatonah and Taswan, Taswan FAKTOR PENENTU MANAJEMEN LABA. In: SEMINAR NASIONAL DAN CALL FOR PAPER 2021: Strategi Pemulihan UMKM Pasca Pandemi Covid-19. STIE Widya Wiwaha, Yogyakarta, pp. 112-128. ISBN 978-623-99100-0-6

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Abstract

This study aims to examine and analyze the effects of profitability, leverage, managerial ownership, institutional ownership and sales growth on earnings management. This researchwas conducted in Indonesia using a manufacturing company analysis unit that has gone public.The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The samples included in the criteria of this study were 69 companies for 3 years and were selected to be the research sample of 56 companies with the sampling method using purposive sampling. The data in this study were analyzed using multiple linear regression analysis techniques. The results of this study indicate that the profitability variable has a significant positive effect on earnings management, managerial ownership and institutional ownership have a significant negative effect on earnings management. Meanwhile, leverage and sales growth have a negative and insignificant effect on earnings management. Keywords: Profit Management, Profitability, Leverage, Ownership Managerial, Institutional Ownership

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