Open AccessPENGARUH PROFITABILITAS, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP MANAJEMEN LABA PADA E NTITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Author(s) -
Mulyaningtyas,
Eka Fitri Handayani
Publication year - 2022
Publication title -
akuntansi dan teknologi informasi
Language(s) - English
Resource type - Journals
eISSN - 2614-8749
pISSN - 1412-5994
DOI - 10.24123/jati.v15i1.4731
Subject(s) - nonprobability sampling , profitability index , earnings management , business , market liquidity , population , business administration , regression analysis , financial system , earnings , accounting , finance , statistics , mathematics , demography , sociology
This aim of this study is to find out: (1) the influence of profitability on earning management (2) the influence of capital adequacy on earnings management (3) the influence of liquidity on earning management. The population taken in this study are banking entities registered in the period 2016-2018 in the IDX as many as 43 entities, sample selection using purposive sampling techniques and obtained by 28 bank entities. Multiple regression analysis techniques became a hypothesis test tool in this study. The results of this study show that: (1) profitability does not affect earning management (2) Capital adequacy affects earning management (3) liquidity does not affect earning management.