Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba = The Impact of Firm Profitability, Leverage, and Size on Earnings Management

Hafizar, M Ardito (2021) Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba = The Impact of Firm Profitability, Leverage, and Size on Earnings Management. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba dengan umur perusahaan sebagai variabel kontrol pada perusahaan sektor consumer non-cyclicalsyang terdaftar di bursa efek Indonesia tahun 2016-2019. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data dari laporan keuangan perusahaan consumer non-cyclicals tahun 2016-2019 dengan jumlah sampel sebanyak 228dari 57 perusahaan dan pengambilan keputusan menggunakan teknik regresi linear berganda. Hasil penelitian menunjukkan pengaruh positif antara profitabilitas terhadap manajemen laba dengan umur perusahaan sebagai variabel kontrol pada perusahaan consumer non-cyclicals. Sedangkan, ukuran perusahaan dan leverage tidak berpengaruh terhadap manajemen laba. Selain itu, umur perusahaan yang menjadi variabel kontrol tidak berpengaruh terhadap manajemen laba pada perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2016-2019. / This study aims to determine the effect of profitability, leverage, and firm size on earnings management with firm age as a control variable in non-cyclicals consumer sector companies listed on the Indonesian stock exchange in 2016-2019. This study is a quantitative study that uses data from the financial statements of non-cyclical consumer companies for 2016-2019 with a total sample of 228 from 57 companies and decision making uses multiple linear regression techniques. The results showed a positive impact between profitability on earnings management and firm age as a control variable in non-cyclical consumer companies. Meanwhile, firm size and leverage have no effect on earnings management. In addition, the age of the company which is the control variable has no effect on earnings management in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

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