Analysis Of Profitability And Leverage Factors That Affect Profit Management In Companies
Keywords:
Profitability, Leverage and Profit ManagementAbstract
This study aims to examine and understand the profitability factors and leverage factors that influence earnings management in companies. Financial reports are information that describes the financial condition of a company. One important element that is often highlighted in financial reports is profit. Profit is a measure of company performance that is often used as a basis for decision making. The number of articles used in this research was 50 articles, but only 10 articles were used in the research sample that met the criteria related to the research topic collected from various sources. The method used in this research is a literature study where the data collection technique is to carry out a review study of books, literature, notes and reports related to the problems faced. The results of this research show that Profitability Ratios and Leverage Ratios have a positive effect on earnings management in companies.
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Copyright (c) 2024 Gloria Kristiana Sembiring, Alfha Heman Oscario Zebua, Michelle Navaya, Deliana Deliana (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
