The influence of profitability, leverage, firm size, institutional ownership and dividend policy toward earnings management in mining sector companies listed on the Indonesia Stock Exchange

Hasnah, Jesselyn (2022) The influence of profitability, leverage, firm size, institutional ownership and dividend policy toward earnings management in mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The objective of this study is to analyze the influence of Profitability, Leverage, Firm Size, Institutional Ownership and Dividend Policy toward Earnings Management in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The independent variables used in this study are Profitability measured by Return On Assets (ROA), Leverage measured by Debt-to-Equity Ratio (DER), Firm Size, Institutional Ownership, and Dividend Policy measured by Dividend Payout Ratio (DPR). Earnings Management as the dependent variable is measured using the Modified Jones Model. The data used in this research are secondary data obtained from mining sector companies listed on IDX from 2017 to 2021. Using the purposive sampling method, 11 mining sector companies are chosen as samples resulting in total of 55 observations. The data analysis method used in this research is multiple linear regressions processed through Statistical Product and Service Solutions 25 (SPSS 25). The result of this study reveals that profitability and firm size have significant positive influences on earnings management partially, whereas leverage has a significant negative influence on earnings management partially. On the contrary, institutional ownership and dividend policy do not have significant influence on earnings management. Simultaneously, those five independent variables have significant influence on earnings management of the mining sector. / Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kebijakan Dividen terhadap Manajemen Laba pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Variabel independen dalam penelitian ini adalah Profitabilitas yang diukur dengan Return On Assets (ROA), Leverage yang diukur dengan Debt-to-Equity Ratio (DER), Ukuran Perusahaan, Kepemilikan Institusional, dan Kebijakan Dividen yang diukur dengan Dividend Payout Ratio (DPR). Manajemen Laba sebagai variabel terikat diukur dengan menggunakan Modified Jones Model. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan sektor pertambangan yang terdaftar di BEI dari tahun 2017-2021. Dengan metode purposive sampling, dipilih 11 perusahaan sektor pertambangan sebagai sampel sehingga total 55 observasi. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diolah melalui Statistical Product and Service Solutions 25 (SPSS 25). Hasil penelitian menunjukkan bahwa secara parsial profitabilitas dan ukuran perusahaan berpengaruh positif signifikan terhadap manajemen laba. Leverage secara parsial berpengaruh negatif signifikan terhadap manajemen laba. Sedankgan, kepemilikan institusional dan kebijakan dividen tidak berpengaruh signifikan terhadap manajemen laba. Seluruh variabel bebas berpengaruh signifikan secara simultan terhadap manajemen laba.

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