Rahma, Setyani (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh kepemilikan institusional, return on asset, leverage, dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Sampel ditentukan dengan purposive sampling method. Berdasarkan kriteria yang ada, di dapat sampel sebanyak 12 perusahaan sehingga total observasi dalam penelitian ini adalah 60 observasi. Metode analisis data yang digunakan analisis regresi linear berganda dengan alat bantu software Eviews versi 9. Hasil penelitian menunjukkan bahwa: (1) Kepemilikan institusional berpengaruh positif dan signifikan terhadap manajemen laba. (2) Return on Asset berpengaruh positif dan signifikan terhadap manajemen laba. (3) Leverage berpengaruh positif dan signifikan terhadap manajemen laba. (4) Ukuran Perusahaan tidak berpengaruh terhadap manajemen laba. This study aims to examine whether the effect of institutional ownership, return on assets, leverage, and firm size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is the food and beverage sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was determined by purposive sampling method. Based on the existing criteria, a sample of 12 companies was obtained so that the total observations in this study were 60 observations. The data analysis method used was multiple linear regression analysis with Eviews version 9 software tools. The results of the study show that: (1) Institutional ownership has a positive and significant effect on earnings management. (2) Return on Assets has a positive and significant effect on earnings management. (3) Leverage has a positive and significant effect on earnings management. (4) Company size has no effect on earnings management.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kepemilikan Intitusional, Return On Asset, Leverage, Ukuran Perusahaan, dan Manajemen Laba. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Rahma Setyani | ||||||||
| Date Deposited: | 16 Nov 2021 16:14 | ||||||||
| Last Modified: | 16 Nov 2021 16:14 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5867 |
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