The Effect Of Profitability, Compensation And Leverage On Earnings Management
On The Property and Real Estate SubSectors Companies Listed at IDX In 2017 – 2021
DOI:
https://doi.org/10.32528/issh.v2i3.352Keywords:
Earnings Management, Profitability, Compensation, LeverageAbstract
This study tests the effect of profitability, compensation and leverage on earnings management in the Property and Real Estate Subsector companies listed on the Indonesia Stock Exchange (IDX). It examines five years of consecutive data (2017-2021). This research is slightly typical of descriptive research that practically applies a quantitative approach. A total of 80 companies have been listed as population of this research. Besides, the purposive sampling technique has practically applied to opt-in samples, and subject to predetermined criteria, 22 companies have opted to encourage the accomplishment of this research. The data that has been used is typical of secondary data that is acquired from the yearly financial reports of required companies that are officially listed on the IDX website. In addition, data analysis using the EViews 10 program has been applied as an analytical method in this research. The gained results confirm that profitability has a significant positive effect on earnings management, however, compensation and leverage do not have a significant effect on earnings management. Furthermore, Profitability, compensation and leverage simultaneously effects on Earnings Management.
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