PAMUNGKAS, BAYU AJI (2023) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021 (SUB SEKTOR FOOD AND BEVERAGES). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and analyze the effect of firm size, profitability, leverage on earnings management. In this case, the size of the company is measured by ln. Assets, Profitability is measured by return on assets, and leverage is measured by the debt to equity ratio of earnings management itself. The population in this study is a manufacturing company in the food and beverage sector which is listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. The research method uses causal research. The sampling technique in this research is purposive sampling. The number of samples that meet the specified criteria are 20 samples from 39 samples listed on the IDX in 2017 - 2021. So this study provides results and explains that Firm Size has no effect on earnings management, Negative Profitability has an effect on earnings management, and Leverage has a negative effect on earnings management. Keywords: Firm Size, Profitability, Leverage, Earnings Management. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, profitabilitas, leverage terhadap manajemen laba. Dalam hal ini maka ukuran perusahaan di ukur dengan ln.Asset, Profitabilitas diukur dengan return on asset, serta leverage diukur dengan debt to equity ratio terhadap manajemen laba itu sendiri. Populasi dalam penelitian ini adalah perusahaan manufaktur sector food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 - 2021. Metode penelitian menggunakan penelitian kausal. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Banyaknya sampel yang sesuai dengan kriteria yang ditentukan adalah 19 sampel dari 39 sampel yang tercantum di BEI tahun 2017 - 2021. Maka penelitian ini memberikan hasil serta menjelaskan bahwa Ukuran Perusahaan tidak berpengaruh terhadap manajemen laba, Profitabilitas Negatif berpengaruh terhadap manajemen laba, dan Leverage berpengaruh Negatif terhadap manajemen laba. Kata Kunci : Ukuran Perusahaan, Profitabilitas, Leverage, Manajemen Laba.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/MJ. 23 457 |
| NIM/NIDN Creators: | 43119110098 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Profitabilitas, Leverage, Manajemen Laba. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.7 Joint Ventures/Perusahaan Bersama 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | khalimah |
| Date Deposited: | 29 Nov 2023 08:49 |
| Last Modified: | 29 Nov 2023 08:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/84421 |
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