Pengaruh profitabilitas, leverage, sales growth, dan free cash flow terhadap manajamen laba pada perusahaan sektor consumer staples

Abdillah, Raald Afan (2022) Pengaruh profitabilitas, leverage, sales growth, dan free cash flow terhadap manajamen laba pada perusahaan sektor consumer staples. Bachelor thesis, Universitas Pelita Harapa.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh Pengaruh profitabilitas, leverage, sales growth dan free cash flow terhadap manajemen laba pada perusahaan sektor consumer staples yang terdaftar pada Bursa Efek Indonesia (BEI). Variabel indepen yang di uji dalam penelitian ini adalah profitabilitas, leverage, sales growth dan free cash flow. Sedangkan untuk variabel dependen yang digunakan dalam penelitian ini adalah Manajemen laba. Sampel yang dikumpulkan dan digunakan adalah data sekunder dari laporan keuangan sektor consumer staples yang tersedia S&P Capital IQ dan juga di situs resmi Bursa Efek Indonesia dari tahun 2018- 2021 sebanyak 298 data dari 77 perusahaan. Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi berganda dengan pengujian dilakukan menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa profitabilitas, dan leverage berpengaruh secara positif terhadap manajemen laba. Sedangkan sales growth, dan free cash flow berpengaruh negatif terhadap manajemen laba./This study aims to test and obtain empirical evidence regarding the influence of profitability, leverage, sales growth, and free cash flow on earnings management in consumer staples sector companies listed on the Indonesia Stock Exchange (IDX). The independent variables tested in this study are profitability, leverage, sales growth, and free cash flow. The dependent variable used in this study is earnings management. The samples collected and used are secondary data from the financial reports of the consumer staples sector available at S&P Capital IQ and also on the official website of the Indonesia Stock Exchange from 2018-2021 as many as 298 data from 77 companies. The technique in collecting samples applies the purposive sampling method and is analyzed using the multiple regression method with testing carried out using SPSS software. The results of this study indicate that profitability and leverage have a positive effect on earnings management. Meanwhile, sales growth and free cash flow have a negative effect on earnings management.

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