Pengaruh likuiditas, profitabilitas dan leverage terhadap manajemen laba

Setiawan, Kezia Gabriella (2022) Pengaruh likuiditas, profitabilitas dan leverage terhadap manajemen laba. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (84kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (398kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (761kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (571kB)
	Text (Bibliography) Bibliography.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (393kB)
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruh likuiditas, profitabilitas dan leverage terhadap manajemen laba. Sampel pada penelitian ini adalah perusahaan yang bergerak dalam sektor industri yang tercatat di Bursa Efek Indonesia pada tahun 2014 hingga 2021. Penelitian ini menggunakan metode purposive sampling dan didapatkan sejumlah 208 sampel dari 26 perusahaan yang telah diseleksi sebelumnya. Data dalam penelitian bersumber dari laporan keuangan yang telah melewati tahap audit serta laporan berakhir pada tanggal 31 Desember. Penelitian menggunakan data terkait Current Ratio (CR) dalam mengukur likuiditas, Return on Asset (ROA) dalam mengukur profitabilitas, Debt to Asset Ratio (DAR) dalam mengukur leverage, dan discretionary accruals dalam mengukur manajemen laba. Uji regresi linear berganda dilakukan dalam penelitian ini dengan menggunakan SPSS versi 28. Penelitian yang telah dilakukan memperoleh hasil bahwa (1) likuditas (CR) dan leverage (DAR) tidak memiliki pengaruh terhadap manajemen laba, (2) profitabilitas (ROA) memiliki pengaruh positif dan pengaruh yang signifikan terhadap manajemen laba. / This research is purposed to test the effects of liquidity, profitability and leverage towards earnings management. The samples used in this research are are companies in industry field that are listed in Indonesian Stock Exchange from 2014 to 2021. This research uses purposive sampling method with 208 samples from 26 companies that already has been selected beforehand. The data used in this research are sourced from the companies’ financial statement that already have been audited, with the statement ending on December 31st. This research uses data regarding Current Ratio (CR) in measuring Liquidity, Return on Asset (ROA) in measuring Profitability, Debt to Asset Ratio (DAR) in measuring Leverage, and and Discretionary Accruals in measuring earnings management. Multiple linear regression test is done in this research using SPP verse 28. The results from this research state that (1) Liquidity (CR) and Leverage (DAR) do not affect earnings management, (2) Profitability (ROA) has a positive and significant impact towards earnings management.

Actions (login required)

View Item