PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, UMUR PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAGEMENT LABA (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Otomotif yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2018 )

NOOR, SHUFI (2020) PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, UMUR PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAGEMENT LABA (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Otomotif yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2018 ). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this study is to examine whether the return on assets, dept to equity, company age and institutional ownership has an influence on earnings management. This type of research used in this study is causal comparative research. The population in this study are manufacturing companies in the automotive industry sector which were listed on the Indonesia Stock Exchange in the 2014-2018 period. The data used is secondary data analysis used is multiple linear regression analysis. The results showed that the return on assets, ratio of debt to equity, age of the company and institutional ownership had a significant effect on earnings management and company age had no significant effect on earnings management. Keywords: Return on asset, Debt to equity ratio, Company Age, Institutional Ownership, Earnings management; Tujuan dari penelitian ini adalah untuk menguji apakah return on asset, dept to equity, umur perusahaan dan kepemilikan institusional memiliki pengaruh terhadap manajemen laba. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif kausal. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri otomotif yang terdafttar di bursa efek Indonesia periode 2014-2018. Data yang digunakan adalah data sekunder analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa return on aset, debt to equity rasio dan kepemilikan institusionnal berpengaruh signifikan terhadap management laba dan umur perusahaan tidak berpengaruh terhadap management laba. Kata kunci: Return on asset, Debt to equity ratio, Umur perusahaan, Kepemlikian institusional, Manajemen Laba;

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 205
NIM/NIDN Creators: 43216110251
Uncontrolled Keywords: Return on asset, Debt to equity ratio, Umur perusahaan, Kepemlikian institusional, 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: 17 Feb 2022 08:57
Last Modified: 13 Jul 2022 01:41
URI: http://repository.mercubuana.ac.id/id/eprint/56319

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