FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA

Authors

  • Yenni Arnas Politeknik Penerbangan Indonesia Curug, Indonesia
  • Suse Lamtiar Politeknik Penerbangan Indonesia Curug
  • Zulina Kurniawati Politeknik Penerbangan Indonesia Curug
  • Benny Kurnianto Politeknik Penerbangan Indonesia Curug
  • Nawang Kalbuana Politeknik Penerbangan Indonesia Curug, Indonesia http://orcid.org/0000-0002-2985-2923

DOI:

https://doi.org/10.29040/ijebar.v5i1.2170

Abstract

The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.

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Published

2021-03-19

How to Cite

Arnas, Y., Lamtiar, S., Kurniawati, Z., Kurnianto, B., & Kalbuana, N. (2021). FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 165–174. https://doi.org/10.29040/ijebar.v5i1.2170

Issue

Vol. 5 No. 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021

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Articles

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