Research Article
The Influences of Capital Structure, Company Growth, Profitability, and Company Sizes on Profit Management
@INPROCEEDINGS{10.4108/eai.26-9-2020.2302688, author={Fathihani Fathihani}, title={The Influences of Capital Structure, Company Growth, Profitability, and Company Sizes on Profit Management}, proceedings={Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICETLAWBE}, year={2020}, month={12}, keywords={capital structure growth profitability company sizeand profit management}, doi={10.4108/eai.26-9-2020.2302688} }- Fathihani Fathihani
Year: 2020
The Influences of Capital Structure, Company Growth, Profitability, and Company Sizes on Profit Management
ICETLAWBE
EAI
DOI: 10.4108/eai.26-9-2020.2302688
Abstract
This research is supposed to test and analyze the influence of capital structure, growth, profitability, and company size on profit management in mining companies which listed on the Indonesian Stock Exchange in 2016-2018 period both partially and simultaneously. The design of this research is using causal type research with quantitative methode. The sampling of this research is using the purposive sampling which is included in the mining sector which listed on the Indonesian Stock Exchange in 2016-2018 period. The analytical method of this research is using multiple linear regressions. The result of this research are The Capital Structure variable has no significant effect on the Profit Management variable, The Growth variable has significant effect on the Profit Management variable, The Profitability variable has no significant effect on the Profit Management variable, The Company Size variable has no significant effect on the Profit Management variable. The variables of Capital Structure, Growth, Profitability, and Company Size simultaneously have significant on the Profit Management variable.
