The Determinants of Real Earnings Management

Nia Yuniarsih; Anita  Permatasari

doi:10.37802/jamb.v3i2.286

Authors

Nia Yuniarsih Universitas Katolilk Darma Cendika Surabaya
Anita Permatasari Universitas Katolik Darma Cendika

DOI:

https://doi.org/10.37802/jamb.v3i2.286

Keywords:

Financial Distress, Firm Size, Profitability, Real Earnings Management

Abstract

This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange. Purposive sampling techniques are employed, with a new sample of observational data from the manufacturing company for the period 2019-2021. The results indicate that firm size, financial distress, and profitability positively affect real earnings management.

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