PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG DAN KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2017-2019

NURSISKA, NURSISKA (2021) PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG DAN KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2017-2019. S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
COVER_55515120049_nursiska_ok.pdf
Download (2MB) | Preview
[img] Text (BAB I)
01 BAB 1_NURSISKA_55515120049.pdf
Restricted to Registered users only
Download (733kB)
[img] Text (BAB II)
02 BAB II_NURSISKA_55515120049.pdf
Restricted to Registered users only
Download (905kB)
[img] Text (BAB III)
03 BAB III_NURSISKA_55515120049.pdf
Restricted to Registered users only
Download (445kB)
[img] Text (BAB IV)
04 BAB IV_NURSISKA_55515120049.pdf
Restricted to Registered users only
Download (759kB)
[img] Text (BAB V)
05 BAB V_NURSISKA_55515120049.pdf
Restricted to Registered users only
Download (693kB)
[img] Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA_NURSISKA_55515120049.pdf
Restricted to Registered users only
Download (489kB)
[img] Text (LAMPIRAN)
LAMPIRAN_CV_NURSISKA_55515120049.pdf
Restricted to Registered users only
Download (1MB)

Abstract

This study aims to determine the effect of capital structure, profitability, free cash flow on profit management in the goods and consumption industry sector companies 2017-2019. This research is a quantitative research. The sample was taken using the Slovin formula method. Eviews 10 is used as a tool used to analyze data. The research data used comes from financial reports listed on the Indonesia Stock Exchange 2017-2019. The results of the study and data analysis use panel data regression. The conclusion of this research is that capital structure which is proxied by DER and profitability which is proxied by ROA has a significant positive effect on earnings management and free cash flow which is proxied by FCF has no effect on earnings management. Keywords: Earning Management, Capital Structure, Profitability, Free Cash Flow, DER, ROA, FCF. Penelitian ini bertujuan mengetahui Pengaruh Struktur Modal, Profitabilitas, Arus Kas Bebas Terhadap Manajemen Laba Pada Perusahaan Sektor Industri Barang dan Konsumsi Tahun 2017-2019. Penelitian ini merupakan penelitian kuantitatif. Pengambilan sampel yang digunakan metode rumus slovin. Eviews 10 digunakan sebagai alat yang digunakan menganalisis data. Data penelitian yang digunakan berasal dari laporan keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Hasil pengkajian dan analisis data menggunakan regresi data panel. Kesimpulan dari penelitian ini Struktur Modal yang diproksikan dengan DER dan Profitabilitas yang diproksikan dengan ROA berpengaruh positif signifikan terhadap manajemen laba serta Arus Kas Bebas yang diproksikan dengan FCF tidak memiliki berpengaruh terhadap maanjemen laba. Kata Kunci : Management laba, Struktur Modal, Profitabilitas, Arus Kas Bebas, DER, ROA, FCF

Item Type: Thesis (S2)
NIM/NIDN Creators: 55515120049
Uncontrolled Keywords: Management laba, Struktur Modal, Profitabilitas, Arus Kas Bebas, DER, ROA, FCF
Subjects: 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) 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 > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Mar 2023 01:30
Last Modified: 16 Mar 2023 01:30
URI: http://repository.mercubuana.ac.id/id/eprint/75135

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.