Authors:

Putu Diah Kumalasari

Abstract:

“One of the elements of concern in financial statement is information related to profit. The achievement of targeted profit is one of the indicators that is used to measure the success of the company in carrying out its business activities. This encourages management to intervene on the value of reported earnings. This study aims to determine the effect of profitability on earnings management. The samples in this study were financial and manufacturing companies those were listed on the Indonesia Stock Exchange in 2019. The analysis technique used was the multiple linear regression. The results showed that profitability had a positive effect on earnings management in financial companies, while in manufacturing companies, it was found that there was no effect of profitability on earnings management.”

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PDF:

https://jurnal.harianregional.com/eeb/full-73827

Published

2021-09-29

How To Cite

KUMALASARI, Putu Diah. PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KEUANGAN DAN MANUFAKTUR.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 809-816, sep. 2021. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/73827. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2021.v10.i09.p08.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.10.NO.09.TAHUN.2021

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License