PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Basic Material yang listing di Bursa Efek Indonesia periode 2017-2019)

Muhammad Rizki, Purnomo (2021) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Basic Material yang listing di Bursa Efek Indonesia periode 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh financial distress, profitabilitas, dan solvabilitas terhadap manajemen laba pada perusahaan basic material yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian kausal. Populasi dalam penelitian ini adalah perusahaan basic material yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai 2019. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 78 perusahaan sehingga total observasi dalam penelitian ini sejumlah 234 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Dalam penelitian ini dilakukan uji asumsi klasik, analisa statistik deskriptif, pengujian hipotesis dan analisis regresi data panel, uji parsial (uji t), uji simultan (uji f) dan koefisien determinasi (adjusted R2). Hasil penelitian membuktikan bahwa 1. Financial Distress berpengaruh positif terhadap Manajemen Laba, 2. Profitabilitas berpengaruh terhadap Manajemen Laba, 3. Solvabilitas tidak berpengaruh terhadap Manajemen Laba, 4. Financial Distress, Profitabilitas, dan Solvabilitas secara simultan berpengaruh terhadap Manajemen laba. This study aims to examine whether the flow of financial distress, profitability, and solvability on the basic material companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research uses quantitative research with casual research strategy. The population in this study is the bacis material companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was determined based on the purposive sampling method with a total sample of 78 companies so that the total observations in this study were 234 observations. The data used in this research is secondary data. Data collection techniques through the official website www.idx.co.id. This study uses Eviews 10 software. In this study, the classical assumption test, estimation of the best test model, hypothesis testing and linear regression analysis, partial test (t test), simultant test (f test) and coefficient of determination (adjusted R2). The results of this study prove that 1. Financial Distress has a positive effect on Earning Management, 2. Profitability has positive effect on Earning Management, 3. Solvability has no effect on Earning Management, 4. Financial Diatress, Profitability, and Solvability simultaneously has positive effect on Earning Management.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNelli, Novyarninidn0306117501nelli_novyarni@stei.ac.id
Uncontrolled Keywords: Financial Distress, Profitabilitas, Solvabilitas dan Manajemen laba
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mrs Muhammad Rizki Purnomo
Date Deposited: 19 Nov 2021 06:14
Last Modified: 19 Nov 2021 06:14
URI: http://repository.stei.ac.id/id/eprint/5926

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