Pengaruh Pandemi Covid-19 dan Karakteristik Perusahaan terhadap Manajemen Laba Akrual

This study aims to analyze the effect of Covid-19 pandemic and company characteristics on accrual earnings management. Accrual management is dependent variable in this as measured by absolute discretionary accruals using Modified Jones Model Dechow (1995). The an independent a dummy that takes 1 if observation period 2020, 0 otherwise. Company are variables which represented profitability ROA, leverage DER, firm size natural logarithm total assets. population were companies heavily affected pandemic, tourism, restaurant hotel sectors retail sector listed Indonesia Stock Exchange 2019-2020 sampling method, namely purposive technique so final sample was 57 companies. analysis used multiple linear techniques. Overall, results indicate has no company, also have management, positive