Open AccessProfitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Real Earnings Management (An Empirical Study on the Mining Company Classification Study on the Minin
Author(s) -
Suyatmin Waskito Adi,
Wulanditya Anggun Permata Putri,
Widowati Dian Permatasari
Publication year - 2020
Publication title -
riset akuntansi dan keuangan indonesia/jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2541-6111
pISSN - 1411-6510
DOI - 10.23917/reaksi.v5i2.12403
Subject(s) - market liquidity , earnings management , stock exchange , leverage (statistics) , profitability index , asset turnover , business , nonprobability sampling , earnings , inventory turnover , population , return on assets , finance , statistics , mathematics , demography , sociology
The aim of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability, leverage, firm size, and liquidity did not affect real earnings management.