ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH PROFITABILITAS, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA |
| Nama: MUSDALIFA |
| Tahun: 2026 |
| Abstrak This study examines the effects of profitability, financial risk, and firm growth on earnings management in banking companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach with secondary data, the sample was selected through purposive sampling, resulting in 27 banks and 108 observations. Panel data regression was employed for analysis. The findings indicate that profitability, measured by ROA, financial risk, measured by NPL, and firm growth have positive and significant effects on earnings management, both partially and simultaneously. The model explains 64.12% of earnings management variation. These findings provide implications for investors and regulators. |