Pengaruh Praktik Manajemen Laba pada Reputasi Perusahaan

Fadilla Purwitasari

doi:10.30742/equilibrium.v16i2.886

Pengaruh Praktik Manajemen Laba pada Reputasi Perusahaan

Fadilla Purwitasari

Abstract

This study aims to examine the effect of earnings management practices on the reputation of 149 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The variable of earnings management practices is measured by the Jones Modification Model and the company's reputation variable uses the reputation ranking of the Corporate Image Award. This research is a quantitative study with logistic regression analysis. The results showed that earnings management practices did not affect the company's reputation. It is in accordance with the statement in The State of Corporate Reputation in 2020: Navigating the Omnidriver Era that financial performance is the eighth factor that affects the company's reputation.

Keywords

Accounting

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DOI: http://dx.doi.org/10.30742/equilibrium.v16i2.886

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