THE LEVERAGE, COMPANY SIZE, AND CAPITAL STRUCTURE IMPACT ON FINANCIAL PERFORMANCE THROUGH EARNING MANAGEMENT IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2020
LOPIANI SINAMBELA (2022) THE LEVERAGE, COMPANY SIZE, AND CAPITAL STRUCTURE IMPACT ON FINANCIAL PERFORMANCE THROUGH EARNING MANAGEMENT IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2020 , TESIS, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
The research objective was to analyse the effect of capital structure, firm size, and leverage on financial performance through earnings management in property and real estate companies listed on the Indonesia Stock Exchange from 2016-2020. This type of research is quantitative research with a documentation method. The population in the study was 62 companies, with a sample of 17 companies selected using the purposive sampling method. The data analysis method in this research is multiple linear regression and path analysis. The results showed that capital structure, firm size, leverage and earnings management had a positive and significant effect on financial performance, and capital structure and firm size partially had a positive and significant effect on earnings management. In contrast, leverage had a positive and insignificant effect on earnings management. Capital structure and firm size positively and significantly affect financial performance through earnings management. Still, leverage has a positive and insignificant effect on financial performance through earnings management.
JURNAL
| KATEGORI JURNAL | Jurnal Internasional |
|---|---|
| TAHUN JURNAL | 2022 |
| VOLUME JURNAL | 5 |
| NOMOR JURNAL | 12 |
| NAMA PENERBIT | International Journal of Social Science Research and Review (IJSSRR) |
| NOMOR ISSN/ISBN | 27002497 |
| LAMAN PENERBIT (URL) | https://ijssrr.com/journal |
| LAMAN ARTIKEL (URL) | https://ijssrr.com/journal/article/view/683 |