Pengaruh Rasio Profitabilitas dan Rasio Leverage Terhadap Manajemen Laba
Main Article Content
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.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
An author  who publishes in the  Jurnal Manajemen Teknologi agrees to the following terms:
- Author retains the  copyright and grants the journal the right of first publication of  the work simultaneously licensed under the Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Author is  able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book)with the  acknowledgement of its initial publication in this journal.
- Author is  permitted and encouraged to post his/her  work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Jurnal Ekonomi Manajemen Teknologi (EMT) KITA by http://journal.lembagakita.org/index.php/emt/index is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Aldona, L., & Listari, S. (2020). Pengaruh Rasio Profitabilitas dan Rasio Leverage Terhadap Manajemen LabaStudi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI tahun 2016-2018. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 97–106. www.idx.co.id
Andrie Wiyogo, Ati Sumiati, Sri Zulaihati, D. K. R. (2021). Flow Terhadap Manajemen Laba Perusahaan. Indonesian Journal of Economy, Business, Entrepreneuship and Finance, 1(1), 46–61.
Antari, N. P. D., Novitasari, N. L. G., & Dewi, N. L. P. S. (2022). Pengaruh Profitabilitas , Leverage , Financial Distress Dan Asimetri Informasi Terhadap Manajemen Laba. Jurnal Kharisma, 4(1), 243–253.
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh ukuran perusahaan dan leverage terhadap manajemen laba. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi - Universitas PGRI Madiun, 5(1), 501–515. http://prosiding.unipma.ac.id/index.php/FIPA/article/view/297/278
Chaniago, R. G., & Trisnawati, R. (2021). Analisis Pengaruh Profitabilitas, Growth, Leverage, dan Komite Audit Terhadap Manajemen Laba Perusahaan Sektor Perbankan Yang Terdaftar Di BEI. Prosiding Seminar Nasional Kewirausahaan, 2(1), 127–141.
Fahmie, A. (2018). Pengaruh Profitabilitas, Leverage, Struktur Kepemilikan, Pertumbuhan Penjualan dan Komisaris Independen terhadap Manajemen Laba. Jurnal Ilmiah Akuntansi Kesatuan, 6(2), 119–131. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/139
Fandriani, V., & Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan. Jurnal Multiparadigma Akuntansi, I(2), 505–514.
Fatmasari, S. (2016). Pengaruh Profitabilitas, dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2012-2014. Jurnal Perbanas Surabaya, 53(9), 1689–1699. http://eprints.perbanas.ac.id/id/eprint/3056
Febria, D. (2020). Pengaruh Leverage, Profitabilitas Dan Kepemilikan Manajerial Terhadap Manajemen Laba. SEIKO : Journal of Management & Business, 3(2), 65. https://doi.org/10.37531/sejaman.v3i2.568
Habibie, S. Y., & Parasetya, M. T. (2022). Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020). Diponegoro Journal of Accounting, 11(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Inna Endah Febriana. (2022). Pengaruh Good Corporate Governance, Leverage Dan Profitabilitas Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 11, 1–19. http://jurnal.umrah.ac.id/wp-content/uploads/gravity_forms/1-ec61c9cb232a03a96d0947c6478e525e/2016/07/Jurnal-PDF_Hasriati.pdf
Maslihah Ainaul. (2019). Pengaruh Profitabilitas, Aktiva Pajak Tangguhan, Perencanaan Pajak, Dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi Pajak Dewantara, 1(1), 30–45. https://doi.org/10.24964/japd.v1i1.769
Paramitha, D. K., & Idayati, F. (2020). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(2), 1–18. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2801
Purnama, Y. M., & Taufiq, E. (2021). Pengaruh Profitabilitas, Leverage, Firm Size, Dan Earnings Power Terhadap Manajemen Laba Pada Perusahaan Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 3(1), 71–94. https://doi.org/10.28932/jafta.v3i1.3280
Siallagan, H. (2020). Teori akuntansi. In lppm uhn press.
Tala, O., & Karamory, H. (2017). Analisis Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bursa Ef INDONESIA Olifia Tala 1 , Herman Karamoy 2 2. Jurnal Akuntansi, Program Studi Ekonomi, 06(01), 57–64.
Tambunan, B. H. (2020). Swiss Journal of Economics and Statistics. Journal of Economics and Business, 01(02), 45–56. https://doi.org/10.1186/s41937-018-0020-4
Yasa, I. K. E. T., Sunarsih, N. M., & Pramesti, I. gusti A. A. (2020). Pengaruh Ukuran Perusahaan, ;Everage Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bei Tahun 2016-2018. Jurnal Kharisma, VOL. 2 No.(3), 19–32.