Pengaruh Leverage, profitabilitas, free cash flow, dan sales growth terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2020) = The Effect of Leverage, Profitability, Free Cash Flow and Sales Growth on Earnings Management Empirical Study on Manufacturing Companies Listed On BEI

Napitupulu, Frisca Aprilia (2021) Pengaruh Leverage, profitabilitas, free cash flow, dan sales growth terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2020) = The Effect of Leverage, Profitability, Free Cash Flow and Sales Growth on Earnings Management Empirical Study on Manufacturing Companies Listed On BEI. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (143kB)
Preview	Text (Abstract) Abstract.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (227kB) | Preview
Preview	Text (ToC) ToC.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10MB) | Preview
Preview	Text (Chapter1) Chapter1.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter5) Chapter5.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (441kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (263kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Pada penelitian ini, peneliti melakukan analisis untuk mengamati dan menguji pengaruh leverage, profitabilitas, free cash flow dan salesgrowth terhadap manajemen laba pada perusahaan manufaktur subsektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposivesampling dan memperoleh sampel sebanyak 35 perusahaan periode 2015-2020 atau sebanyak 210 observasi dari S&P Capital IQ, situs resmi Bursa Efek Indonesia dan situs resmi perusahaan. Peneliti menggunakan regresi linear berganda dengan menggunakan perangkat lunak statistik SPSS. Variabel dependen pada penelitian ini adalah manajemen laba yang diukur menggunakan Model Jones (1991) yang dimodifikasi oleh Dechow et al., (1995). Dan variabel independen yang terdiri dari variabel leverage, profitabilitas, freecashflow, salesgrowth. Dari hasil pengujian ini membuktikan bahwa leverage, profitabilitas, freecashflow, salesgrowth secara bersamaan atau simultan berpengaruh terhadap manajemen laba dan secara parsial leverage memiliki pengaruh positif, profitabilitas memiliki pengaruh negatif, freecashflow memiliki pengaruh positif dan salesgrowth memiliki pengaruh positif terhadap manajemen laba. "In this study, researchers conducted an analysis to observe and test the effect of leverage, profitability, free cash flow and sales growth on earnings management in manufacturing and consumer goods subsector companies listed on the Indonesia Stock Exchange. This study uses a purposive sampling method and obtains a sample of 35 companies for the 2015-2020 period or as many as 210 observations from S&P Capital IQ, the official website of the Indonesia Stock Exchange and the company's official website. Researchers used multiple linear regression using SPSS statistical software. The dependent variable in this study is earnings management which is measured using the Jones Model (1991) modified by Dechow et al., (1995). And the independent variables consist of leverage, profitability, free cash flow, sales growth. The results of this test prove that leverage, profitability, free cash flow, sales growth simultaneously or simultaneously affect earnings management and partially leverage has a positive effect, profitability has a negative effect, free cash flow has a positive influence and sales growth has a positive influence on profit management"

Actions (login required)

View Item