PENGARUH FAKTOR INTERNAL TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI TAHUN 2015-2017

MULIAWATI, SITI (2019) PENGARUH FAKTOR INTERNAL TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI TAHUN 2015-2017. S2 thesis, Universitas Mercu Buana.

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Abstract

This study aims to analyze the influence of internal factors (DER, Sales Growth, ROA, Firm Size) on earnings management in the consumer goods industry sector in 2015-2017. The method of determining the sample of this study was purposive sampling. In accordance with predetermined criteria, obtained a sample of 29 companies with an observation period of 3 years so that the number of samples was 87 companies. The analysis technique used is the Fixed Effect Model. The results showed that DER and sales growth did not affect earnings management. ROA and company size have a significant positive effect on earnings management Keywords: Earnings management, DER, Sales Growth, ROA, Firm Size Penelitian ini bertujuan untuk menganalisa pengaruh faktor internal (DER, Sales Growth, ROA, Firm Size) terhadap manajemen laba pada sektor industri barang konsumsi tahun 2015-2017. Metode penentuan sampel penelitian ini adalah purposive sampling. Sesuai dengan kriteria yang telah ditentukan, diperoleh sampel sebanyak 29 perusahaan dengan periode pengamatan 3 tahun sehingga jumlah sampel 87 perusahaan. Teknik analisis digunakan adalah Fixed Effect Model. Hasil penelitian menunjukkan bahwa DER dan Sales Growth tidak berpengaruh terhadap manajemen laba. ROA dan Firm Size berpengaruh positif signifikan terhadap manajemen laba. Kata Kunci: Manajemen laba, DER, Sales Growth, ROA, Firm Size

Item Type:	Thesis (S2)
Call Number CD:	CD/551. 19 031
NIM/NIDN Creators:	55116120148
Uncontrolled Keywords:	Manajemen laba, DER, Sales Growth, ROA, Firm Size
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions:	Pascasarjana > Magister Manajemen
Depositing User:	Dede Muksin Lubis
Date Deposited:	30 Dec 2021 04:34
Last Modified:	19 Apr 2022 08:03
URI:	http://repository.mercubuana.ac.id/id/eprint/53292

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