Open AccessPengaruh Profitabilitas terhadap Manajemen Laba
Author(s) -
Kurnia Cahya Lestari,
Sari Wulandari
Publication year - 2019
Publication title -
jurnal akademi akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2715-1964
pISSN - 2654-8321
DOI - 10.22219/jaa.v2i1.7878
Subject(s) - return on equity , profit margin , return on assets , business , profitability index , earnings , earnings management , finance , accounting , net profit , creditor , profit (economics) , equity (law) , operating margin , economics , debt , political science , law , microeconomics
Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government. However, sometimes users of financial statements are often concerned on earnings information without keep attention to the procedures used to make company profit information . This causes management to take earnings management actions. The purpose of this study was to determine the effect of profitability (Return on Asset – ROA, Return on Equity – ROE and Net Profit Margin – NPM) on earnings management in banking companies listed on Bursa Efek Indonesia (BEI). The sample used in this research is 23 banking companies listed on Bursa Efek Indonesia (BEI) within 2 years starting from 2016-2017. The research result shows that Return on Asset – ROA and Return on Equity – ROE has a significant positive effect on earning management, and Net Profit Margin – NPM does not have a significant effect on earnings management.