Profitabilitas dan Manajemen Laba selama Pandemi Covid-19: Studi Kasus pada Bank di Indonesia

This research investigates the relationship between profitability and earnings management in Indonesian banks listed on Indonesia Stock Exchange (IDX) during Covid-19 pandemic. article contributes to a novelty by exploring opportunistic behavior global crisis phenomenon. We use Return Asset (ROA), Equity (ROE), Net Profit Margin (NPM) as index Discretionary Accruals (DACC) index. The result of this can be used elaborate investment decisions making, especially economic crisis. collect financial reports 2020 2021 from get final data much 40 firm year observations.. regression linear analysis using modified jones model shows that all proxies for (ROA, ROE, NPM) do not have significant effect management. These findings indicate tendency manage pandemic is based intentions, but rather desire survive crisis.