Faktor – Faktor Yang Mempengaruhi Profitabilitas Dan Dampaknya Terhadap Manajemen Laba

Authors

  • Agustina Agustina Sekolah Tinggi Ilmu Ekonomi Mikroskil
  • Sulia Sulia Sekolah Tinggi Ilmu Ekonomi Mikroskil
  • Rice Rice Sekolah Tinggi Ilmu Ekonomi Mikroskil

DOI:

https://doi.org/10.24912/ja.v22i1.320
Keywords: profitability, earning management, natural resources company

Abstract

This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Populationfor this studywas 65 natural resource company listed in Indonesia Stock Exchange Period 2012-2015. Based on purposive sampling method, 21 natural resource company was selected (or 84 observation). Data was selected from the companies’ financial reports and analysed by using path analysis. This study found thatdebt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee simultaneously affect profitability and earning management. Partialy, only independentboard affect profitability and only institutional ownership and public ownershipaffect earning management. Futhermore, profitability can only mediate the affect of institutional ownership, public ownership and independent board to earning management.


Author Biographies

Agustina Agustina, Sekolah Tinggi Ilmu Ekonomi Mikroskil

agustina@mikroskil.ac.id

Sulia Sulia, Sekolah Tinggi Ilmu Ekonomi Mikroskil

sulia@gmail.com

Rice Rice, Sekolah Tinggi Ilmu Ekonomi Mikroskil

rice@gmail.com

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Published

2018-01-16

How to Cite

Agustina Agustina, Sulia Sulia, & Rice Rice. (2018). Faktor – Faktor Yang Mempengaruhi Profitabilitas Dan Dampaknya Terhadap Manajemen Laba. Jurnal Akuntansi, 22(1), 18–32. https://doi.org/10.24912/ja.v22i1.320