Mashur, Ali (2020) PENGARUH UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan manajemen laba terhadap profitabilitas pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Ukuran perusahaan dan manajemen laba sebagai variabel independen, sedangkan profitabilitas variabel dependen. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang dianalisis dengan menggunakan regresi linier berganda berbasis data panel berdasarkan uji Chow, Hausman, dan Lagrange Multiplier, dengan software Eviews versi 9. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Sampel ditentukan berdasarkan metode Purposive Sampling, dengan sampel sebanyak 20 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 100 observasi. Data panel yang digunakan dalam penelitian ini berupa data laporan keuangan. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.yahoofinance.com. dan www.idx.co.id .Pengujian hipotesis dengan menggunakan menggunakan Uji t. Hasil penelitian membuktikan bahwa ukuran perusahaan dan manajemen laba berpengaruh secara signifikan terhadap profitabilitas pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2015-2019. ABSTRACT This study aims to determine the effect of company size and earnings management on profitability in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. Firm size and earnings management are independent variables, while profitability is the dependent variable. This research uses a descriptive quantitative approach, which is analyzed using multiple linear regression based on panel data based on the Chow, Hausman, and Lagrange Multiplier tests, with Eviews software with 9 series. The population of this study are manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange for the period 2015-2019. The sample was determined based on the purposive sampling method, with a sample of 20 manufacturing companies so that the total observations in this study were 100 observations. Panel data used in this study is in the form of financial statement data. The data collection technique uses the documentation method through the official IDX website: www.yahoofinance.com and www.idx.co.id Hypothesis testing using t test. The results prove that company size and earnings management have a significant effect on profitability in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1044 not found. | ||||||||
| Date Deposited: | 06 Oct 2020 08:49 | ||||||||
| Last Modified: | 06 Oct 2020 08:49 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1040 |
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