PENGARUH MANAJEMEN LABA, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Consumer Goods Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020 - 2023)

ALFIANA, DINA (2025) PENGARUH MANAJEMEN LABA, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Consumer Goods Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research aims to analyze the influence of earnings management, capital structure, company size and Corporate Social Responsibility on the financial performance of consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2023. The research method uses a quantitative approach. The data used in this research is secondary data. The sample in this study was obtained using a purposive sampling technique with certain criteria, namely consumer goods companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange (IDX) and publish annual financial reports continuously during the 2020 - 2023 period, so so that 37 samples or 148 observations could be obtained. The analysis technique used in this research is multiple linear regression analysis using the IMB SPSS 25 Software program. The results of this study show that: (1) earnings management has a negative effect on financial performance, (2) capital structure does not have an effect on financial performance, (3) company size has a positive effect on financial performance, (4) CSR does not have an effect on financial performance. Keywords: Earnings Management, Capital Structure, Company Size, Corporate Social Responsibility, Financial Performance Penelitian ini bertujuan untuk menganalisis pengaruh Manajemen laba, Struktur modal, Ukuran perusahaan, dan Corporate Sosial Responsibility terhadap Kinerja Keuangan pada perusahaan consumer goods sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 - 2023. Metode penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini yaitu data sekunder. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik purposive sampling dengan kriteria tertentu yaitu perusahaan consumer goods sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) dan menerbitkan laporan keuangan tahunan secara terus – menerus selama periode 2020 - 2023, sehingga dapat diperoleh 37 sampel atau 148 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisi regresi linear berganda dengan menggunakan bantuan program IMB SPSS 25 Software. Hasil dari penelitian ini menunjukkan bahwa : (1) manajemen laba berpengaruh secara negatif terhadap kinerja keuangan, (2) struktur modal tidak berpengaruh terhadap kinerja keuangan, (3) ukuran perusahaan secara positif berpengaruh terhadap kinerja keuangan, (4) CSR tidak berpengaruh terhadap kinerja keuangan. Kata kunci : Manajemen Laba, Struktur Modal, Ukuran Perusahaan, Corporate Sosial Responsibility, Kinerja Keuangan

Item Type: Thesis (S1)
NIM/NIDN Creators: 43221010037
Uncontrolled Keywords: Manajemen Laba, Struktur Modal, Ukuran Perusahaan, Corporate Sosial Responsibility, Kinerja Keuangan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 30 Oct 2025 08:43
Last Modified: 30 Oct 2025 08:43
URI: http://repository.mercubuana.ac.id/id/eprint/99970

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