PENGARUH UKURAN PERUSAHAAN, DIVIDEN, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2016 - 2021)

Kuncoro, Muhammad Adi (2022) PENGARUH UKURAN PERUSAHAAN, DIVIDEN, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2016 - 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Tujuan yang ingin dicapai pada penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, dividen, dan leverage terhadap manajemen laba secara parsial dan simultan. Dalam penelitian ini menggunakan desain penelitian metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia per 31 Desember 2016-2021. Alat analisis yang digunakan adalah Eviews 12. Berdasarkan hasil dan pembahasan menunjukkan bahwa Variabel ukuran perusahaan memiliki hubungan yang signifikan dan berpengaruh positif terhadap manajemen laba. Variabel deviden memiliki hubungan yang signifikan dan berpengaruh positif terhadap manajemen laba. Variabel leverage memiliki hubungan yang signifikan dan berpengaruh positif terhadap manajemen laba. Seluruh variabel yaitu : ukuran perusahaan, dividen, dan leverage memiliki hubungan yang signifikan dan berpengaruh positif terhadap manajemen laba. The aim of this study is to determine the effect of firm size, dividends, and leverage on earnings management partially and simultaneously. In this study, the research design used quantitative methods. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange. In this study are food and beverage companies listed on the Indonesia Stock Exchange as of December 31, 2016-2021. The analytical tool used is Eviews 12. Based on the results and discussion, it is shown that the firm size variable has a significant relationship and has a positive effect on earnings management. The dividend variable has a significant relationship and has a positive effect on earnings management. The leverage variable has a significant relationship and has a positive effect on earnings management. All variables, namely: firm size, dividends, and leverage have a significant relationship and have a positive effect on earnings management.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRamaditya, Muhammadnidn0321118901ramaditya@stei.ac.id
Uncontrolled Keywords: Ukuran Perusahaan, Dividen, Leverage, Manajemen Laba
Subjects: Manajemen > Manajemen Keuangan
Divisions: S1 Manajemen
Depositing User: MUHAMMAD ADI KUNCORO
Date Deposited: 22 Nov 2022 02:10
Last Modified: 30 Nov 2022 06:38
URI: http://repository.stei.ac.id/id/eprint/8888

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