Analisis pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas dan pertumbuhan penjualan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2019 = Analysis of the impact of managerial ownership, institutional ownership, firm zize, leverage, profitability and sales growth toward earnings management in manufacturing companies listed on IDX in the 2015-2019 period

Harahap, Sella Herlina (2020) Analisis pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas dan pertumbuhan penjualan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2019 = Analysis of the impact of managerial ownership, institutional ownership, firm zize, leverage, profitability and sales growth toward earnings management in manufacturing companies listed on IDX in the 2015-2019 period. Masters thesis, Universitas Pelita Harapan.

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Abstract

Fenomena manajemen laba sangat menarik untuk diteliti karena dapat memberikan gambaran akan perilaku manajer dalam melaporkan kegiatan usahanya pada suatu periode tertentu, yaitu dengan adanya kemungkinan munculnya manajemen laba yang dilakukan oleh manajer dengan merekayasa laba perusahaannya menjadi lebih tinggi, rendah ataupun selalu sama selama beberapa periode, karena adanya motivasi tertentu yang mendorong mereka untuk me-manage atau mengatur data keuangan khususnya laba yang dilaporkan. Penelitian ini bertujuan untuk menganalisis model mengenai pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran perusahaan, Profitabilitas (ROA), Leverage (DER) dan Pertumbuhan Penjualan terhadap Manajemen Laba di Perusahaan Manufaktur sektor Industri Barang Konsumsi pada tahun 2015-2019 yang terdaftar di BEI. Jenis non-probability sampling yang digunakan dalam penelitian ini adalah purposive sampling karena teknik penentuan sampel dengan pertimbangan tertentu. Pertimbangan tertentu dalam penentuan sampel atau responden dalam penelitian ini yaitu perusahaan manufaktur yang secara konsisten terdaftar pada situs BEI selama periode 2015-2019 dan perusahaan yang memiliki data kepemilikan saham manajerial dan institusional berturut-turut selama periode pengamatan. Jumlah sampel (N) yang digunakan adalah 285 data yang didapat dari 57 perusahaan manufaktur dengan 5 tahun periode penelitian. Hasil penelitian menyatakan bahawa Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan dan Leverage (DER) tidak berpengaruh terhadap Manajemen Laba. Sedangkan Profitabilitas (ROE) dan Pertumbuhan Penjualan memiliki pengaruh positif yang signifikan terhadap Manajemen Laba. Kata Kunci: Manajemen Laba, Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, DER, Profitabilitas, ROE, Pertumbuhan Penjualan. / The phenomenon of earnings management is very interesting to research because it can provide an overview of the behavior of managers in reporting their business activities in a certain period, namely the emergence of earnings management caused by managers by manipulating company profits to be higher, lower, or always the same for several periods. Certain motivations encourage them to manage or manage financial data, especially reported earnings. This study aims to analyze a model regarding the effect of Managerial Ownership, Institutional Ownership, Firm Size, Profitability (ROA), Leverage (DER), and Sales Growth toward Earnings Management in Manufacturing Companies listed on the IDX in the 2015-2019 period. The type of non-probability sampling used in this study is purposive sampling because the sampling technique is based on certain considerations. Certain considerations in determining the sample or respondent in this study are manufacturing companies that are consistently listed on the IDX website during the 2015-2019 period and companies that have managerial and institutional share ownership data respectively during the observation period. The number of samples (N) used was 285 data obtained from 57 manufacturing companies with a 5year study period. The result of the study concludes that Managerial Ownership, Institutional Ownership, Company Size, and Leverage (DER) do not affect Earnings Management. Meanwhile, Profitability (ROE) and Sales Growth have a significant positive effect on Earning Management. Keywords: Earnings Management, Managerial Ownership, Institutional Ownership, Firm Size, Leverage, DER, Profitability, ROE, Sales Growth.

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