Pengaruh Konservatisme Akuntansi Dan Leverage Terhadap Manajemen Laba

Rahmawati, Tantia (2023) Pengaruh Konservatisme Akuntansi Dan Leverage Terhadap Manajemen Laba. JRIME : JURNAL RISET MANAJEMEN DAN EKONOMI, 1 (4). pp. 328-348. ISSN 2985-7678

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This study aims to analyze the effect of accounting conservatism and leverage on earnings management. The population of this study are manufacturing companies in the food and beverage consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The sample of this research is 84 samples selected based on purposive sampling technique. This study uses a quantitative method with secondary data sources in the form of a complete annual financial report of the company. The data analysis technique uses multiple linear regression analysis. The results showed that the leverage variable has a negative and significant effect on earnings management. Meanwhile, the accounting conservatism variable has no effect on earnings management.

Item Type: Article
Uncontrolled Keywords: Konservatisme Akuntansi, Leverage, Manajemen Laba
Subjects: Economic And Business > Accounting
Economic And Business
Divisions: Faculty of Economic and Business > Accounting Study Program
Library of Congress Subject Areas > Accounting Study Program
Depositing User: Tantia Rahmawati
Date Deposited: 25 Sep 2023 10:00
Last Modified: 25 Sep 2023 10:00

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