Pengaruh Manajemen Laba Terhadap Kinerja Keuangan (Pada Perusahaan Sub Sektor Industry Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (BEI)

Abstract

The results of this study indicate that earnings management has a significant effect on return on assets. It can be seen from the tcount value of 2.436 and t table 2.179, which means that t count is greater than t table. So it can be explained that profit management in the food and beverage industry sub-sector companies listed on the IDX in 2017-2019 has a significant effect on financial performance. Where earnings management describes the effect or effect of cash income and expenditures to ensure that the business generates net operating income.
Keywords: Earnings Management, Financial Performance, Return On Assets (ROA)