Published: 2023-04-30

Pengaruh Rasio Profitabilitas dan Rasio Leverage Terhadap Manajemen Laba

DOI: 10.35870/emt.v7i2.1162

Desi Anggraini Sitorus, Adanan Silaban
  • Desi Anggraini Sitorus: Universitas HKBP Nommensen Medan , Affiliation name not available , Indonesia
  • Adanan Silaban: Universitas HKBP Nommensen Medan , Affiliation name not available , Indonesia
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Abstract

This study aims to examine the effect of profitability and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The independent variables in this study are profitability (Return on Assets) and leverage (Debt Equity Ratio). The dependent variable in this study is earnings management as measured by decisional accruals. Through sample selection using purposive sampling method, a total of 35 companies were obtained as objects of research and a sample of 105 observations. The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 20 computer program. The results of this study indicate that profitability has a positive and significant effect on earnings management, while leverage has no effect on earnings management.

Keywords

Profitability ; Leverage ; Earnings Management

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How to Cite

Sitorus, D. A., & Silaban, A. (2023). Pengaruh Rasio Profitabilitas dan Rasio Leverage Terhadap Manajemen Laba. Jurnal EMT KITA, 7(2), 496-504. https://doi.org/10.35870/emt.v7i2.1162
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 7 No. 2 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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Author Biographies
Desi Anggraini Sitorus
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia

Adanan Silaban
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia

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