Munawaroh, Hesti Juli Dinda (2022) “PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA”. Undergraduate thesis, UNIVERSITAS STIKUBANK SEMARANG.
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Abstract
Penelitian ini menguji pengaruh profitabilitas, leverage, dan ukuran perusahaaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2019. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Pemilihan sampel menggunakan metode purposive sampling dan di dapatkan 275 sampel. Analisis yang digunakan adalah analis regresi linear berganda.Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh positif signifikan terhadap manajemen laba. Sedangkan ukuran perusahaan dan leverage tidak berpengaruh terhadap manajemen laba. This study examines the effect of profitability, leverage, and firm size on earning management in manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2019 period. The population at this study were all companies listed on the Indonesian Stock Exchange in 2017-2019. Sample selection using purposive sampling method and obtained 275 samples. The analysis used is multiple linear regression. The result of this study indicate that profitability has a significant positive effect on earning management. Meanwhile, firm size and leverage have no effect on earning management
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2618 NIM.17.05.52.0153 |
| Uncontrolled Keywords: | Manajemen Laba, Profitabilitas, Leverage, dan Ukuran Perusahaan |
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 18 May 2022 03:02 |
| Last Modified: | 18 May 2022 03:02 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8385 |
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