SORAYA, WANDA (2024) PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to determine the influence of profitability, solvency, and company size on earnings management. The study was analyzed using Statistical Package for Social Sciences (SPSS) 25, and the data for this research were collected from companies operating in the banking sector listed on the Indonesia Stock Exchange from 2019 to 2022. The data used in this research were obtained from the financial statements of the companies. The technique used was purposive sampling. The number of banking company samples listed on the IDX was 43 companies, observed over 4 years, resulting in a total of 117 financial statement samples. The research findings and data analysis were conducted using multiple linear regression. The conclusion of this research is that profitability has an effect on earnings management, while solvency and company size do not have an effect on earnings management. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, ukuran Perusahaan terhadap manajemen laba. Penelitian ini dianalisis menggunakan Statistical Package for sosial Sciences (SPSS) 25 dan data dalam penelitian ini diambil dari Perusahaan yang bergerak disektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022). Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan. Teknik yang digunakan adalah yaitu purposive sampling. Jumlah sampel perusahaan perbankan yang terdaftar di BEI sebanyak 43 perusahaan, yang diamati selama 4 tahun, dan diperoleh sampel sebanyak 117 sampel laporan keuangan. Hasil penelitian dan analisis data menggunakan regresi linier berganda. Kesimpulan dari penelitian ini adalah Profitabilitas berpengaruh terhadap Manajemen Laba sedangkan Solvabilitas dan Ukuran Ukuran Perusahaan tidak berpengaruh terhadap manajemen laba.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 234 |
| NIM/NIDN Creators: | 43217110045 |
| Uncontrolled Keywords: | Profitabilitas, Solvabilitas, Ukuran Perusahaan, Manajemen Laba |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 02 Oct 2024 03:51 |
| Last Modified: | 02 Oct 2024 03:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92042 |
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