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Pengaruh Solvabilitas, Likuiditas dan Profitabilitas dengan Moderasi Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Year: 2025

Type: article

Abstract: This research aims to evaluate the relationship between variables, the analysis was carried out using the Moderated Regression Analysis (MRA) approach using quantitative methods and purposive sampling techniques. The research results show that only liquidity has a significant effect on earnings management, and there is no significant correlation between solvency and profitability. In addition, Good Corporate Governance (GCG) has been proven to be able to strengthen the relationship between liquidity and earnings management, but does not act as a moderator in the relationship between solvency and profitability and earnings management.

Source: EKONOMIS Journal of Economics and Business

DOI: 10.33087/ekonomis.v9i1.2437

Authors: Muhammad Ali Najib, Achmad Hizazi, Fredy Olimsar

Institution: Universitas Jambi

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4409402964

FWCI:

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