PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN

Capital Structure, Earnings Management, Company Financial Performance

Abstract

This research aims to examine and prove the effect of capital structure and earnings
management on the financial performance of companies in large trading sub-sector
companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. This
research uses a quantitative approach with data analysis methods in the form of
descriptive statistics, classical assumption test. , and multiple regression linear
analysis. Sampling used the purposive sampling method with a total sample of 13
companies . The results of this study indicate that partially the capital structure has a
significant effect on the company's financial performance. While earnings
management partially does not significantly affect the company's financial
performance. And the capital structure and earnings management simultaneously
have no significant effect on the company's financial performance.