Pengaruh Laverage, Earning Power dan Net Profit Margin Terhadap Manajemen Laba pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2019-2023

This research uses a quantitative approach to analyze the effect of leverage, earning power, and net profit margin on profit management in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study consists of 92 companies listed in the Property and Real Estate index during 2019-2023, with a sample of 85 data. The results show that leverage has a negative effect on profit management, while earning power (EP) and net profit margin (NPM) have a positive effect on profit management. Keywords: , , , , .

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Publication Details

Journal
PPIMAN Pusat Publikasi Ilmu Manajemen
Published
2025-02-17
DOI
https://doi.org/10.59603/ppiman.v3i2.769
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Laverage, Earning Power dan Net Profit Margin Terhadap Manajemen Laba pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2019-2023

Elia Rossa, Mulyadi Mulyadi, Fitri Nur Kaifa
PPIMAN Pusat Publikasi Ilmu Manajemen
Financial Analysis and Corporate Governance
article

Pengaruh Laverage, Earning Power dan Net Profit Margin Terhadap Manajemen Laba pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2019-2023

Elia Rossa, Mulyadi Mulyadi, Fitri Nur Kaifa
article en

Abstract

This research uses a quantitative approach to analyze the effect of leverage, earning power, and net profit margin on profit management in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study consists of 92 companies listed in the Property and Real Estate index during 2019-2023, with a sample of 85 data. The results show that leverage has a negative effect on profit management, while earning power (EP) and net profit margin (NPM) have a positive effect on profit management. Keywords: , , , , .

PPIMAN Pusat Publikasi Ilmu ManajemenVol. 3(2)
Universitas Bhayangkara Jakarta Raya (ID)
Openalex Percentile: Top 71%
Financial Analysis and Corporate Governance
DOIOpen Access PDFOpenAlex
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