PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE DAN KUALITAS AUDIT TERHADAP IMPLEMENTASI MANAJEMEN LABA (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI 2015 – 2019)

RAHAYU, RAHAYU (2023) PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE DAN KUALITAS AUDIT TERHADAP IMPLEMENTASI MANAJEMEN LABA (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI 2015 – 2019). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini mengkaji dan menyajikan model Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Kualitas Audit Terhadap Implementasi Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2015 – 2019. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh secara parsial dan secara simultan antara variabel Good Corporate Governance, Profitabilitas, Leverage dan Kualitas Audit terhadap implementasi manajemen laba pada persusahaan manufaktur yang terdaftar di BEI periode tahun 2015-2019. Keterbaruan dari penelitian ini adalah pengaruh secara simultan keempat variabel independent yaitu Good Corporate Governance, Profitabilitas, Leverage dan Kualitas Audit terhadap implementasi manajemen laba pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2015-2019. Jenis penelitian yang digunakan adalah kuantitatif deskriptif dengan menggunakan analisis regresi berganda sebagai teknik analisa data sampel penelitiannya. Hasil dari penelitian ini adalah terdapat pengaruh secara parsial dan secara simultan antara variabel Good Corporate Governance, Profitabilitas, Leverage dan Kualitas Audit terhadap implementasi manajemen laba pada persusahaan manufaktur yang terdaftar di BEI periode tahun 2015-2019. Kata kunci : Good Corporate Governance, Profitabilitas, Leverage, Kualitas Audit, Manajemen Laba This study examines and presents a model of the Effect of Good Corporate Governance, Profitability, Leverage and Audit Quality on the Implementation of Earnings Management in Manufacturing Companies Listed on the IDX for the 2015-2019 Period. The purpose of this study is to determine the partial and simultaneous influence between the variables of Good Corporate Governance, Profitability, Leverage and Audit Quality on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period. The novelty of this research is the simultaneous influence of the four independent variables, namely Good Corporate Governance, Profitability, Leverage and Audit Quality on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period. The type of research used is descriptive quantitative using multiple regression analysis as a data analysis technique for the research sample. The result of this study is that there is a partial and simultaneous influence between the variables of Good Corporate Governance, Profitability, Leverage and Audit Quality on the implementation of earnings management in manufacturing companies listed on the IDX for the 2015-2019 period. Keywords: Good Corporate Governance, Profitability, Leverage, Audit Quality, Earnings Management

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