Profitability, Leverage, Sales Growth And Their Implications For Profit Management

Authors

  • Aniek Murniati ITB ASIA MALANG

DOI:

https://doi.org/10.51289/peta.v8i2.733

Keywords:

Profitability, Sales Growth, Leveage, Profit Management

Abstract

This study looked at the impact of profitability, leverage, and sales growth on profit management practices in mining sub-sector companies on the Indonesia Stock Exchange in the 2018-2020 period. A total of 30 companies were selected by the purposive sampling method, and hypothesis testing was carried out by multiple regression analysis. Profit management is a strategy used by managers to improve the performance of a company. One of the factors that motivate profit management practices is the stability of profitability. The results showed that profitability, leverage, and sales growth had an effect on profit management practices in mining sub-sector companies for the 2018-2020 period.

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Published

30-07-2023

How to Cite

Murniati, A. (2023) “Profitability, Leverage, Sales Growth And Their Implications For Profit Management”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 8(2), pp. 150–159. doi: 10.51289/peta.v8i2.733.

Issue

Vol. 8 No. 2 (2023): Juli 2023

Section

Articles

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Copyright (c) 2023 Aniek Murniati

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