PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)

ARTHA, ULY (2021) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to determine the effect of company size, leverage, and profitability on profit management. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesian Stock Exchange in 2016 - 2019. Sampling was conducted using purposive sampling method, with several criteria that have been used. The sample size used in this study is 24 companies listed on the Indonesian Stock Exchange. The results of research using SPSS 25 software showed that Company Size has a significant effect on Profit Management, this showed that the larger the size, the higher the application of profit management. While Leverage and Profitability do not have a significant effect on Profit Management. Keywords: Profit Management, Company Size, Leverage, Profitability, Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap manajemen laba. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdapat di Bursa Efek Indonesia tahun 2016 - 2019. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dengan beberapa kriteria yang telah digunakan. Ukuran sampel yang digunakan dalam penelitian ini adalah 24 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian yang menggunakan software SPSS 25 yang menunjukkan Ukuran Perusahaan berpengaruh signifikan terhadap Manajemen Laba, hal ini menunjukkan bahwa semakin besar ukuran maka semakin tinggi penerapan manajemen laba. Sedangkan Leverage dan Profitabilitas tidak berpengaruh signifikan terhadap Manajemen Laba. Kata kunci : Manajemen Laba, Ukuran Perusahaan, Leverage, Profitabilitas

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110195
Uncontrolled Keywords: Profit Management, Company Size, Leverage, Profitability, Manajemen Laba, Ukuran Perusahaan, Leverage, Profitabilitas
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 11 Mar 2022 04:23
Last Modified: 11 Mar 2022 04:23
URI: http://repository.mercubuana.ac.id/id/eprint/57805

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