Maulana Mualip, Lutpi (2019) PENGARUH KEPEMILIKAN MANAJERIAL, RASIO LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kepemilikan manajerial, rasio leverage, dan ukuran perusahaan terhadap manajemen laba yang terdaftar di bursa efek indonesia. Penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan metoda regresi linear data panel dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 41 perusahaan manufaktur, sehingga total observasi dalam penelitian ini sebanyak 123 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Metoda pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur 2016-2018, rasio leverage, dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur 2016-2018. Kata Kunci: Kepemilikan Manajerial, Rasio Leverage, Ukuran Perusahaan, dan Manajemen Laba This research aims to know the extent of the influence of managerial ownership, to earning management in companies property dan real estate are listed in Indonesia Stock Exchange. This research uses descriptive research type, quantitative approach, as measured by the method of linear regression of the data panel with Eviews 10. The population of this research is in manufacture company are listed in the Indonesia Stock Exchange of 2016-2018. The sample are determined based on the method of purposive sampling, with 41 manufacture companies, so the total observations in this study as much as 123 observations. The data used in this research is secondary data. The method of data collection using documentation through the official website of IDX www.idx.co.id. The result of this research show that the managerial ownership, have no significant effect to earnings management in manufacture of 2016-2018, ratio leverage and firm size has significant effect to earning management in companies in manufacture of 2016-2018. Keywords: Managerial Ownership, Ratio Leverage, Firm Size, and Earnings Management
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 24 Nov 2021 08:18 | ||||||||
| Last Modified: | 24 Nov 2021 08:18 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5975 |
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