Open AccessDiversifikasi Perusahaan, Leverage, Pergantian Chief Executive Officer dan Manajemen Laba Perusahaan Farmasi Dimasa Pandemi
Author(s) -
Ni Kadek Ayu Jumariati,
Dodik Ariyanto
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i06.p13
Subject(s) - leverage (statistics) , diversification (marketing strategy) , business , earnings , population , accounting , business administration , earnings management , chief executive officer , management , economics , marketing , medicine , environmental health , machine learning , computer science
The phenomenon of earnings management is something that often occurs in companies, this is due to the desire of company management to show maximum performance to investors, but by manipulating company profits. This study a.ims to analyze the eff.ect of company diversification, leverage, and CEO turnover on earnings managem.ent. The population in this study were pharmaceutical companies listed on the IDX for the period 2014-2019. Data were collected using the documentation method. The data analysis technique used multiple linear regression analysis with SPSS 20.0 for Windows. The results showed that company diversification and CEO turnover had a positive effect on earnings manag.ement. Leverage has a negat.ive effect on earn.ings managem.ent. So it can be concluded that earnings management in pharmaceutical companies is influenced by company diversification, CEO turnover and leverage.
Keywords: Company Diversification; Leverage; CEO Turnover; Earnings Management.