The determinants of earnings management in consumer goods companies listed in Indonesia Stock Exchange

Jocelyn, Jocelyn (2021) The determinants of earnings management in consumer goods companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Earnings management has been a central issue of phenomenon in Indonesia. The significant earnings management cases rose form the consumer goods companies had made business parties to face anxiety and reliability of the company’s to gain the public and other business parties trust. To detect and increase the awareness in order to reduce the possibility of earnings management, this research aims to analyze the determinants of earnings management in consumer goods companies listed in Indonesia Stock Exchange. The determinants focus on this research include the profitability and leverage with firm size as the controlling variable. The consumer goods companies listed in Indonesia Stock Exchange in the period of 2018 to 2020 are 31 companies that are qualified as the sample of this research. By using secondary data collected from the relevant and trusted resources, the information are collected and gathered. This research is tested using the method of descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The result of this research shows that the leverage has significant positive impact while the profitability has positive with no significant impact on earnings management. Simultaneously, the profitability and leverage with firm size as control variable has significant impact towards earnings management./ Manajemen laba telah menjadi sentral isu di Indonesia. Dengan adanya kasus manajemen laba di perusahaan barang konsumsi telah membuat pihak bisnis menghadapi kecemasan dan kendala bagi perusahaan untuk mendapatkan kepercayaan baik dari pihak bisnis maupun publik. Untuk mendeteksi dan meningkatkan kesadaran untuk mengurangi kemungkinan terjadinya manajemen laba, maka penelitian ini bertujuan untuk menganalisis determinan manajemen laba di perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Determinan yang menjadi fokus dari penelitian ini adalah profitabilitas dan leverage sebagai variabel independen dan ukuran perusahaan sebagai variabel kontrol. Perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2018 hingga 2020 terdapat 31 perusahaan yang memenui syarat sebagai sampel dari penelitian ini. Informasi dari penelitian ini berupa data sekunder yang didapatkan dari sumber yang relevan dan terpercaya. Penelitian ini diuji dengan menggunakan metode analisis deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh positif signifikan, sedangkan profitabilitas berpengaruh positif yang tidak signifikan terhadap manajemen laba. Secara simultan, pengaruh profitabilitas dan leverage dengan ukuran perusahaan sebagai variabel kontrol memiliki pengaruh yang signifikan terhadap manajemen laba.

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