Chelindiva, Fyona and Osesoga, Maria Stefani (2020) PROFIT MANAGEMENT ANALYSIS OF PROPERTY AND REAL ESTATE COMPANIES. Jurnal RAK Riset Akuntansi Keuangan, 5 (2). ISSN 2580-0213
Full text not available from this repository.Abstract
This research aims to determine the effect of profitability, firm size, environment uncertainty, and growth opportunity towards earning management. By using the purposive sampling method, there were 43 companies listed in Indonesia Stock Exchange (IDX) from property, real estate, and building construction sectors for the period 2016-2018 used as samples. The results are profitability, firm size, environment uncertainty, and growth opportunity simultaneously has a significant effect on earnings management. Partially, profitability has a significant positive effect toward earning management, firm size and environment uncertainty has no positive effect toward earning management, and growth opportunity has no negative effect toward earning management.
| Item Type: | Article |
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| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting |
| Sustainable Development Goals: | Goal 11. Make cities and human settlements inclusive, safe, resilient and sustainable Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels Goal 08. Promote sustained, inclusive and sustainable economic growth, full and productive employment and work for all |
| Divisions: | Faculty of Business > Accounting |
| Date Deposited: | 14 Dec 2021 02:01 |
| URI: | https://kc.umn.ac.id/id/eprint/19566 |
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