Open AccessSelection of profit management strategy
Author(s) -
Ni Wayan Sukma Kartika Dewi,
Ni Made Dwi Ratnadi,
I Ketut Yadnyana,
I Gusti Ngurah Agung Suaryana
Publication year - 2022
Publication title -
linguistics and culture review
Language(s) - English
Resource type - Journals
ISSN - 2690-103X
DOI - 10.21744/lingcure.v6ns1.2090
Subject(s) - earnings management , nonprobability sampling , accrual , stock exchange , business , profit (economics) , earnings per share , econometrics , accounting , sample (material) , operations management , economics , earnings , finance , microeconomics , population , chemistry , demography , chromatography , sociology
The purpose of this study is to empirically prove that companies in the growth, mature, and stagnant stages use accrual earnings management, real earnings management, and classification shifting. The data used is secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data analysis technique used multiple linear regression analysis. The sampling technique used was the purposive sampling technique and obtained a sample of 53 manufacturing companies or the same as 265 observational data. Based on the results of the analysis, it was found that the company is in the growth mature and stagnant stage using the accrual earnings management strategy. The growth stage of the company does not use a real earnings management strategy, the mature and stagnant stage, the company uses a real earnings management strategy. Companies in the growth and mature stages do not use the classification shifting strategy.