Fatonah, Fatonah (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Profitabilitas, Leverage, Kepemilikan Manajerial, Kepemilikan Institusional dan Pertumbuhan Penjualan terhadap Manajemen Laba. Penelitian ini dilakukan di Indonesia dengan menggunakan unit analisis perusahaan manufaktur yang sudah go-public. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Sampel yang masuk dalam kriteria penelitian ini sebanyak 69 perusahaan selama 3 tahun dan terpilih menjadi sampel penelitian sebanyak 56 perusahaan dengan metode pengambilan sampel menggunakan purposive sampling. Data pada penelitian ini dianalisis dengan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel profitabilitas berpengaruh positif signifikan terhadap manajemen laba, kepemilikan manajerial dan kepemilikan institusional berpengaruh negatif signifikan terhadap manajemen laba. Sedangkan leverage dan pertumbuhan penjualan berpengaruh negatif tidak signifikan terhadap manajemen laba. ABSTRACT This study aims to examine and analyze the effects of profitability, leverage, managerial ownership, institutional ownership and sales growth on earnings management. This research was conducted in Indonesia using a manufacturing company analysis unit that has gone public. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The samples included in the criteria of this study were 69 companies for 3 years and were selected to be the research sample of 56 companies with the sampling method using purposive sampling. The data in this study were analyzed using multiple linear regression analysis techniques. The results of this study indicate that the profitability variable has a significant positive effect on earnings management, managerial ownership and institutional ownership have a significant negative effect on earnings management. Meanwhile, leverage and sales growth have a negative and insignificant effect on earnings management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2314 NIM 15.05.52.0138 |
| Uncontrolled Keywords: | Kata Kunci: Manajemen Laba, Profitabilitas, Leverage, Kepemilikan Manajerial, Kepemilikan Institusional, Pertumbuhan Penjualan. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 06 May 2021 04:42 |
| Last Modified: | 06 May 2021 04:42 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7627 |
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