Pengaruh Profitabilitas Dan Leverage Terhadap Manajemen Laba Setelah Implementasi Psak 72 (Studi Empiris Pada Perusahaan Sektor Telekomunikasi Dan Teknologi Yang Terdaftar Di Bei Periode 2020-2022)

Maharani, Cevira Dewi and Aulia Fuad Rahman,, DBA., Ak., SAS (2023) Pengaruh Profitabilitas Dan Leverage Terhadap Manajemen Laba Setelah Implementasi Psak 72 (Studi Empiris Pada Perusahaan Sektor Telekomunikasi Dan Teknologi Yang Terdaftar Di Bei Periode 2020-2022). Sarjana thesis, Universitas Brawijaya.

Abstract

This study aims to determine the effect of profitability and leverage on earnings management after the implementation of PSAK 72 in companies of Telecommunications and Technology sector for the 2020-2022 period. The data used in this study is secondary data obtained from financial report data. The population in this study is the Telecommunications and Technology sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection used was purposive sampling and 31 companies were obtained with a research period of 2020-2022. The data analysis method in this study used panel data regression analysis. The results of this study show that profitability has a negative effect on earnings management while leverage has no effect on earnings management after the implementation of PSAK 72 in Telecommunications and Technology sector listed on the IDX for the 2020-2022 period.

English Abstract

Item Type:	Thesis (Sarjana)
Identification Number:	:0523020556
Uncontrolled Keywords:	Profitabilitas; Leverage; Manajemen Laba; PSAK 72.
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username nova
Date Deposited:	17 Jan 2024 02:38
Last Modified:	17 Jan 2024 02:38
URI:	http://repository.ub.ac.id/id/eprint/206112

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