Pengaruh Profitabilitas Dan Leverage Terhadap Manajemen Laba
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Institusion
Universitas Katolik Musi Charitas
Author
., Suryadi
Subject
H Social Sciences (General)
Datestamp
2021-02-09 02:35:59
Abstract :
This research aimed to determine the effect of profitability on earnings managements practices and to know is the leverage have effect to earnings management. This research was done by method of documentation. The object of this research are banking companies that listed on Indonesia Stock Exchange. The sample was determined by purposive sampling method. This research uses Statistical Package for The Social Science (SPSS) version 21.00. The analysis begin by using descriptive test, discrectionary accruals test and modified jones model test, after that was done classical assumption testing. Hypotesis testing use multiple regression analysis. (H1) which states that the relationship between profitability have negative effect to earnings management, was rejected. (H2) which states the leverage have positive effect to earnings management, was rejected.
This research aimed to determine the effect of profitability on earnings managements practices and to know is the leverage have effect to earnings management. This research was done by method of documentation. The object of this research are banking companies that listed on Indonesia Stock Exchange. The sample was determined by purposive sampling method. This research uses Statistical Package for The Social Science (SPSS) version 21.00. The analysis begin by using descriptive test, discrectionary accruals test and modified jones model test, after that was done classical assumption testing. Hypotesis testing use multiple regression analysis. (H1) which states that the relationship between profitability have negative effect to earnings management, was rejected. (H2) which states the leverage have positive effect to earnings management, was rejected.
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