Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap manajemen laba pada perusahaan property / real estate yang terdaftar di BEI tahun 2018-2021

Mutiara, Crescentia Gifta (2023) Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap manajemen laba pada perusahaan property / real estate yang terdaftar di BEI tahun 2018-2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan bahwa adanya pengaruh dari profitabilitas, ukuran Perusahaan, dan leverage terhadap manajemen laba Perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan real estate / property yang terdaftar pada Bursa Efek Indonesia periode 2018 hingga 2021 sebanyak 208 sampel. Pengambilan sampel menggunakan teknik purposive sampling. Teknik yang digunakan menggunakan metode analisis regresi berganda melalui moderated regression analysis atau MRA dengan bantuan software SPSS dan uji hipotesis menggunakan uji t. Hasil penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap manajemen laba, ukuran perusahaan memiliki pengaruh negatif terhadap manajemen laba, dan leverage tidak berpengaruh pada manajemen laba pada Perusahaan Property / Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018 2021 / This research aims to test and prove the influence of profitability, company size and leverage on company profit management. The samples used in this research were 208 real estate/property companies registered on the Indonesian Stock Exchange for the period 2018 to 2021 using purposive sampling techniques. The technique used uses multiple regression analysis methods via moderated regression analysis or MRA with the help of SPSS software and hypothesis testing using the t test. The results of this research show that profitability has a positive influence on earnings management, company size has a negative influence on earnings management, and leverage has no influence on earnings management in Property / Real Estate Companies listed on the Indonesia Stock Exchange in 2018 - 2021.

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