Authors :
Ester Cendrawan; Waluyo
Volume/Issue :
Volume 7 - 2022, Issue 10 - October
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3T1U887
DOI :
https://doi.org/10.5281/zenodo.7275310
Abstract :
- This research examines the effect of liquidity,
leverage and deferred tax expense on profitability with
earnings management as a moderating variable - an
empirical study of mining companies listed on the
Indonesia_Stock_Exchange in 2016-2020. Data
processing in this study used secondary data obtained
from the annual report from the official website of PT.
Indonesia_Stock_Exchange, namely www.idx.co.id.
There are 18 companies that are the total sampling and
processed using the E-Views 9.0 device. The research
findings prove that liquidity has an effect on profitability
and earnings management moderates the effect of
liquidity on profitability. Meanwhile, leverage, deferred
tax expense and earnings management variables as
moderating factors have no effect on profitability.
Keywords :
Liquidity, Leverage, Deferred_Tax_Expense, Profitability, and Earnings_Management
- This research examines the effect of liquidity,
leverage and deferred tax expense on profitability with
earnings management as a moderating variable - an
empirical study of mining companies listed on the
Indonesia_Stock_Exchange in 2016-2020. Data
processing in this study used secondary data obtained
from the annual report from the official website of PT.
Indonesia_Stock_Exchange, namely www.idx.co.id.
There are 18 companies that are the total sampling and
processed using the E-Views 9.0 device. The research
findings prove that liquidity has an effect on profitability
and earnings management moderates the effect of
liquidity on profitability. Meanwhile, leverage, deferred
tax expense and earnings management variables as
moderating factors have no effect on profitability.
Keywords :
Liquidity, Leverage, Deferred_Tax_Expense, Profitability, and Earnings_Management
