Skripsi

PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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Penilaian

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This study aims to empirically test whether financial performance using indicators of profitability (ROA), liquidity (CR), leverage (DAR), market ratio (EPS), and activity ratio (TATO) affects earnings management (DA) in trading sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative approach with a panel data regression analysis method. Sampling in this study used purposive sampling method with a total sample of 31 trading sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The results of this study indicate that liquidity (CR) and market ratio (EPS) have no effect on earnings management. Profitability (ROA) and leverage (DAR) have a negative and significant effect on earnings management. While the activity ratio (TATO) has a positive and significant effect on earnings management.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001293	T167972	T1679722024	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1679722024

Publisher

Indralaya : Prodi Manajemen, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 101 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Kinerja keuangan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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