PENGARUH EARNING POWER DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PT. ELNUSA, TBK PERIODE 2008-2017

AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah Pub Date : 2021-09-06 DOI:10.15575/aksy.v3i2.14058

Gina Sakinah, Taufiq Ridwan Murtadho

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Abstract

Financial statements become the main source of information for all parties because it provides an overview of the state of the company's performance for a certain period. Company profit information will provide an overview of the company's ability to manage the company effectively and efficiently. Earning management is an action taken by the manager in the presentation of financial statements. Earning power the company's ability to generate profit in each period. Firm size is a scale that classifies the size of a company by assessing the total level of assets, stock market value, log size, and others. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed partial earning power has a significant influence on earnings management. But firm size has no significant effect on earnings management. Simultaneously, both free variables can contribute and can significantly affect earnings management with a contribution of 58.5%. Keywords: Earning Power, Firm Size, Earnings Management

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财务报表成为各方信息的主要来源，因为它提供了公司在某一时期的业绩状况的概述。公司利润信息将提供公司有效和高效管理公司的能力的概述。盈余管理是管理者在编制财务报表时采取的一项行动。盈利能力公司在每个时期产生利润的能力。公司规模是一种通过评估总资产水平、股票市场价值、日志大小等来分类公司规模的尺度。本研究采用描述性方法和定量方法，利用文献和文献研究支持的二手数据。结果表明，部分盈余能力对盈余管理有显著影响。但企业规模对盈余管理没有显著影响。同时，这两个自由变量都可以贡献并显著影响盈余管理，贡献为58.5%。关键词:盈余能力，企业规模，盈余管理

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AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah

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