PENGARUH KINERJA KEUANGAN DAN PROBABILITAS KEBANGKRUTAN TERHADAP MANAJEMEN LABA

  • Faza Yunenda
  • Kurnia Kurnia
Keywords: the financial performance, the bankruptcy probability, the profit management

Abstract

This study aims to find out the impact the financial perfomance and the bankruptcy probability toward the profit management. The financial performance is measured by the return on asset, the current on asset, and the debt ratio, while the banskruptcy probability is measured by the Altman Z-score. The type of this study is quantitative. The samples of this study are collected by applying the purposive sampling, this is collectingsamples based on the determined criteria. Based on the method, the study collects 92 samples from 94 companies of the property, real estate, and construction sector which are registered in Indonesia’s Stock exchange in 2017-2019. The study applies the multiple linear regression with SPSS version 26. The profit management is the managers’s independence to determine the accounting method and the procedure of the companies to record the information into financial reports. The result shows that the return on asset gives positive impact to the profit management. On the other hand, the current on asset, the debt ratio, and the bankruptcy probability do not impact the profit management.
Keyword: the financial performance, the bankruptcy probability, the profit management

Published
2021-11-17