PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAANDANLEVERAGE TERHADAPMANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

SAFITRI, EGIDIA (2019) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAANDANLEVERAGE TERHADAPMANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and assess theInstitutional Ownership, Company Size , and Leverage on Earning Management. The data used in this research was a secondary data in the form of financial statements from each company reported to BEI period 2012 – 2016 that resources from Indonesia Stock Exchange (BEI) website www.idx.co.id The sample was used in this research as much 8 manufacturing companies from 10 companies that listed in Indonesia Stock Exchange (BEI) period 2012 – 2016. The sampling were used purposive sampling method. Analyzed of data that used in this research was multiple regression. This result indicated Institutional Ownership has a positive and significant impact on Earning Management. Company Size do not has a positive and not significant impact on Earning Management. Leverage has a negative and significant impact on Earning Management. Keywords : Earning Management, Institutional Ownership, Leverage, Firm Age, Company Size and Profitability Penelitianinibertujuanuntukmenguji dan mengkaji pengaruh Kepemilikan Institusional,Ukuran Perusahaan danLeverageTerhadapManajemenLaba. Data yang digunakandalampenelitianiniadalah data sekunderberupalaporankeuangansetiapperusahaansampel yang dilaporkanke BEI daritahun 2012 – 2016 yang bersumberdari website Bursa Efek Indonesia (BEI) yaituwww.idx.co.id Sampel yang digunakandalampenelitianinisebanyak8perusahaanmanufakturdari 10perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012 – 2016.Pengampilansampeldilakukandenganmenggunakanmetodepurposive sampling.Analisis data yang digunakandalampenelitianiniadalahanalisisregresiberganda. HasilpenelitianmenyatakanbahwaKepemilikan Institusional berpengaruhpositif dan signifikan terhadapManajemenLaba. Ukuran Perusahaan tidakberpengaruhterhadapManajemenLaba.Leverage berpengaruh negatif dan signifikan terhadap Manajemen Laba Kata Kunci :ManajemenLaba, Kepemilikan Institusional, Ukuran Perusahaan, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 683
NIM: 43214110006
Uncontrolled Keywords: ManajemenLaba, Kepemilikan Institusional, Ukuran Perusahaan, Leverage
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 24 Jan 2019 02:01
Last Modified: 01 Feb 2019 08:37
URI: http://repository.mercubuana.ac.id/id/eprint/46865

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