Title:

PROFIT MANAGEMENT ANALYSIS OF PROPERTY AND REAL ESTATE COMPANIES

Author:

Mail Fyona Chelindiva(1*)
Mail Maria Stefani Osesoga(2)

(1) Faculty of Business, Accounting Study Program, Multimedia Nusantara University, 
(2) Faculty of Business, Accounting Study Program, Multimedia Nusantara University, 
(*) Corresponding Author
10.31002/rak.v5i2.3659| Abstract views : 0 | PDF views : 0

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.


Full Text:

PDF


DOI: http://dx.doi.org/10.31002/rak.v5i2.3659

Article Metrics

Abstract view : 0 times
PDF - 0 times

Cited By

Refbacks

  • There are currently no refbacks.


 

Creative Commons License

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

Jurnal RAK (Riset Akuntansi Keuangan)

P-ISSN: 2541-1209 E-ISSN: 2580-0213

published by : Accounting Department Faculty of Economics, Universitas Tidar