PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015 – 2017)

DUANA, MONIKA (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015 – 2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aimed to study the effect of firm size, profitability, and managerial ownership structure in manufacturing companies against earnings management. Earnings management is measured using discretionary accruals from the modified Jones model meanwhile firm size is measured by the log of assets, profitability is measured by return of equity (RoE), and managerial ownership structure is measured by the percentage of the number of shares of managerial stock. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2015-2017. The sample selection technique uses purposive sampling with the documentation method in data collection. Based on predetermined criteria, 26 companies were obtained, each of which had 3 years of financial statements, so that the total sample used for the study amounted to 78 data. This study uses multiple regression analysis. Based on the result study shows that firm size and profitability has a positive significant effect on earnings management, meanwhile manajerial ownership structure does not significantly influence earnings management. Keywords: Earnings Management, Firm Size, Profitability, and Managerial Ownership Structure. Penelitian ini bertujuan untuk mempelajari pengaruh ukuran perusahaan, profitabilitas, dan struktur kepemilikan manajerial pada perusahaan manufaktur terhadap manajemen laba. Manajemen laba diukur menggunakan akrual diskresioner dari model Jones yang dimodifikasi sedangkan ukuran perusahaan diukur dengan log aset, profitabilitas diukur dengan pengembalian ekuitas (RoE), dan struktur kepemilikan manajerial diukur dengan persentase jumlah saham dari saham manajerial. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek selama periode 2015-2017. Teknik pemilihan sampel menggunakan purposive sampling dengan metode dokumentasi dalam pengumpulan data. Berdasarkan kriteria yang telah ditentukan, 26 perusahaan diperoleh, yang masing-masing memiliki 3 tahun laporan keuangan, sehingga total sampel yang digunakan untuk penelitian berjumlah 78 data. Penelitian ini menggunakan analisis regresi berganda. Berdasarkan hasil penelitian, menunjukkan bahwa ukuran perusahaan dan profitabilitas memiliki pengaruh positif signifikan terhadap manajemen laba, sedangkan kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Ukuran Perusahaan, Profitabilitas, dan Kepemilikan Manajerial.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 089
NIM/NIDN Creators: 43217110399
Uncontrolled Keywords: Manajemen Laba, Ukuran Perusahaan, Profitabilitas, dan Kepemilikan Manajerial.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Feb 2022 13:08
Last Modified: 03 Feb 2022 06:51
URI: http://repository.mercubuana.ac.id/id/eprint/55216

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