Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017)
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...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2020-09-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9527 |
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| author | Suyatmin Waskito Adi Wulanditya Anggun Permata Putri Widowati Dian Permatasari |
| author_facet | Suyatmin Waskito Adi Wulanditya Anggun Permata Putri Widowati Dian Permatasari |
| author_sort | Suyatmin Waskito Adi |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-6b5480f6eb174502bb58d0b00afe8a7c |
| institution | DOAJ |
| issn | 2541-6111 |
| language | English |
| publishDate | 2020-09-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-6b5480f6eb174502bb58d0b00afe8a7c2025-08-20T02:41:31ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112020-09-0112914010.23917/reaksi.v5i2.124039590Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017)Suyatmin Waskito Adi0Wulanditya Anggun Permata Putri1Widowati Dian Permatasari2Faculty of Economy and Business, Universitas Muhammadiyah SurakartaFaculty of Economy and Business, Universitas Muhammadiyah SurakartaFaculty of Economy and Business, Universitas Muhammadiyah SurakartaThe 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.https://journals2.ums.ac.id/index.php/reaksi/article/view/9527profitabilityleveragefirm sizeliquiditytotal assets turnoverreal earnings managemen |
| spellingShingle | Suyatmin Waskito Adi Wulanditya Anggun Permata Putri Widowati Dian Permatasari Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) Riset Akuntansi dan Keuangan Indonesia profitability leverage firm size liquidity total assets turnover real earnings managemen |
| title | Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) |
| title_full | Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) |
| title_fullStr | Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) |
| title_full_unstemmed | Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) |
| title_short | Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) |
| title_sort | profitability leverage firm size liquidity and total assets turnover on real earnings management an empirical study on the mining company classification registered at indonesia stock exchange idx 2014 2017 |
| topic | profitability leverage firm size liquidity total assets turnover real earnings managemen |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9527 |
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