Pengaruh likuiditas, leverage, dan profitabilitas terhadap manajemen laba pada perusahaan sektor consumer discretionary yang terdaftar di bursa efek indonesia periode 2018–2021

Andara, Prasya Maulida (2022) Pengaruh likuiditas, leverage, dan profitabilitas terhadap manajemen laba pada perusahaan sektor consumer discretionary yang terdaftar di bursa efek indonesia periode 2018–2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitan ini bertujuan untuk menguji dan mendapatkan bukti empiris atas analisis terhadap pengaruh likuiditas, leverage dan profitabilitas terhadap manajemen laba pada pada perusahaan dengan sub sektor consumer discretionary yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Variabel dependen yang digunakan pada penelitian ini manajemen laba. Sementara itu, untuk variabel independen yang digunakan dalam penelitian ini adalah likuiditas, leverage dan profitabilitas. Sedangkan Variabel control yang digunakan pada penelitian ini yaitu free cash flow, growth, size dan age. Teknik sampel yang dipilih berdasarkan metode purposive sampling. Metode yang digunakan dalam penelitian ini yaitu data sekunder dengan total sampel sebanyak 237. Data yang diolah menggunakan SPSS 25 dengan uji regresi linear berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa (1) Likuiditas berpengaruh negatif terhadap Manajemen Laba (2) Leverage berpengaruh negatif terhadap Manajemen Laba (3) Profitabilitas berpengaruh positif terhadap Manajemen Laba./This research aims to test and obtain empirical evidence on the analysis of the effects of liquidity, leverage and profitability on earnings management in companies with the consumer discretionary sub-sector listed on the Indonesia Stock Exchange for the 2018-2021 period. The dependent variable used in this study is earnings management. Meanwhile, the independent variables used in this study are liquidity, leverage and profitability. While the control variables used in this study are free cash flow, growth, size and age. The sample technique chosen was based on purposive sampling method. The method used in this study was secondary data with a total sample of 237. The data were processed using SPSS 25 with multiple linear regression tests and hypothesis testing. The results of this study indicate that (1) Liquidity has a negative effect on Earnings Management (2) Leverage has a negative effect on Earnings Management (3) Profitability has a positive effect on Earnings Management.

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