SURYANA, JOANLYN (2020) PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN PROFITABILITAS TERHADAP TERJADINYA TINDAKAN MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar Di Bursa Efek Indonesia tahun 2015 - 2017). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aims to test the influence of good corporate governance, leverage and profitability of the action of profit management in the manufacturing company of various industry sectors year 2015 – 2017. The sample used in this study was determined by the purposive sampling method so that 123 samples were obtained, with a total population of 41 companies. In this study. The data used is secondary data. The research hypothesis will be tested using multiple regression analyses. Based on the results shows that good corporate governance does not affect the action of profit management, leverage affects the action of profit management and profitability affecting the action of profit management. Keywords: profit management, good corporate governance, leverage and profitability. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, leverage dan profitabilitas terhadap terjadinya tindakan manajemen laba di perusahaan manufaktur sektor aneka industry tahun 2015 – 2017. Sample yang digunakan dalam penelitian ini ditentukan dengan metode purposive sampling sehingga diperoleh 123 sampel,dengan jumlah populasi 41 perusahaan. dalam penelitian ini. Data yang digunakan adalah data sekunder. Hipotesis penelitian akan di uji menggunakan analisis regresi berganda. Berdasarkan hasil penelitian menunjukkan bahwa good corporate governance tidak berpengaruh terhadap tindakan manajemen laba, leverage berpengaruh terhadap tindakan manajemen laba dan profitabilitas berpengaruh terhadap tindakan manajemen laba. Kata kunci: manajemen laba, good corporate governance, leverage dan profitabilitas.
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