PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Ida, Nurhayati PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI. Journal GeoEkonomi.

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Abstract

This study examines the effect of leverage and profitability on earnings management with managerial ownership as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The sampling method is purposive sampling. Where the data used is secondary data in the form of financial statements of companies listed on the IDX during 2016-2020. The number of samples used in this research is 125 companies. The results obtained in this study are leverage and profitability have a significant positive effect on earnings management. However, managerial ownership is not able to moderate the effect of leverage and profitability on earnings management.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	26 Apr 2022 02:30
Last Modified:	26 Apr 2022 02:30
URI:	https://eprints.unisbank.ac.id/id/eprint/8358

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