Pengaruh Profitabilitas, Leverage, dan Financial Distress Terhadap Manajemen Laba Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi

Sabrina, Fanny (2022) Pengaruh Profitabilitas, Leverage, dan Financial Distress Terhadap Manajemen Laba Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan adanya pengaruh dari profitabilitas, leverage, serta financial distress terhadap manajemen laba yang dimoderasi oleh kepemilikan manajerial. Sampel yang digunakan dalam penelitian ini adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai 2021. Berdasarkan metode metode purposive sampling, maka diperoleh 222 observasi yang digunakan sebagai sampel dalam penelitian serta terdapat tujuh puluh dua referensi dalam penelitian ini. Penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda, uji hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa leverage dan financial distress memiliki pengaruh positif terhadap manajemen laba, namun hasil penelitian pada profitabilitas menunjukkan bahwa tidak adanya berpengaruh terhadap manajemen laba, sementara hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak memiliki peran moderasi dalam memperlemah hubungan positif profitabilitas, leverage, dan financial distress terhadap manajemen laba./This study aims to test and prove the influence of profitability, leverage, as well as financial distress on earnings management which is moderated by managerial ownership. The samples used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2021. Based on the purposive sampling method, 222 observations were obtained which were used as samples in the study and there were seventy-two references in the study. this. This research was conducted using multiple linear regression analysis, hypothesis testing using the t test. The results show that leverage and financial distress have a positive effect on earnings management, but the results on profitability show that there is no effect on earnings management, while the results show that managerial ownership does not have a moderating role in weakening the positive relationship between profitability, leverage and financial distress on earnings management.

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