PENGARUH RISIKO LITIGASI, PROFITABILITAS, LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

MAULANA, AHMAD (2020) PENGARUH RISIKO LITIGASI, PROFITABILITAS, LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana.

[img]
Preview
 Text (HALAMAN COVER)
1. Halaman Judul.pdf
Download (219kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2. Abstrak.pdf
Download (201kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3. Surat Pernyataan.pdf
Download (240kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4. Lembar Pengesahan.pdf
Download (258kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. Kata Pengantar.pdf
Download (240kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
6. Daftar Isi.pdf
Download (319kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. Daftar Tabel.pdf
Download (311kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf
Download (197kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
9. Daftar Lampiran.pdf
Download (197kB) | Preview
[img] Text (BAB 1)
10. BAB 1.pdf
Restricted to Registered users only
Download (312kB)
[img] Text (BAB 2)
11. BAB 2.pdf
Restricted to Registered users only
Download (472kB)
[img] Text (BAB 3)
12. BAB 3.pdf
Restricted to Registered users only
Download (512kB)
[img] Text (BAB 4)
13. BAB 4.pdf
Restricted to Registered users only
Download (454kB)
[img] Text (BAB 5)
14. BAB 5.pdf
Restricted to Registered users only
Download (210kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only
Download (310kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only
Download (2MB)

Abstract

This study aims to examine the Effect of Litigation Risk, Profitability, Leverage on Earning Management (Empirical Study of Manufacturing Companies listed on the Indonesia Stock Exchange for the period of 2016-2018). This research is quantitative research. The sampling technique used in the study was purposive sampling method. The sample in this study were 283 of the 133 companies that met the criteria. The research data is processed by multiple linear regression. The results of this study indicate that (1) Litigation Risk negatively affects Earnings Management, (2) Profitability has a positive effect on Earnings Management, (3) Leverage does not affect Earnings Management. Keywords : Litigation Risk, Profitability, Leverage, Earning Management. Penelitian ini bertujuan untuk menguji pengaruh Risiko Litigasi, Profitabilitas, Leverage terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018). Penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 283 dari 133 perusahaan yang memenuhi kriteria. Data penelitian diolah dengan regresi linear berganda. Hasil penelitian ini menunjukan bahwa (1) Risiko Litigasi berpengaruh negatif terhadap manajemen laba, (2) Profitabilitas berpengaruh positif terhadap manajemen laba, (3) Leverage tidak berpengaruh terhadap manajemen laba. Kata Kunci : Risiko Litigasi, Profitabilitas, Leverage, Manajemen Laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 151
NIM/NIDN Creators: 43216010164
Uncontrolled Keywords: Risiko Litigasi, Profitabilitas, Leverage, Manajemen Laba.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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: 14 Feb 2022 15:58
Last Modified: 14 Feb 2022 15:58
URI: http://repository.mercubuana.ac.id/id/eprint/56056

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.