Analisis pengaruh leverage, profitabilitas, dan struktur kepemilikan terhadap earnings management

Yolanda, Tasya Yora (2022) Analisis pengaruh leverage, profitabilitas, dan struktur kepemilikan terhadap earnings management. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Earnings Management menjadi salah satu agency problem yang muncul karena terdapat permasalahan antara investor dengan pihak agen atau manajer perusahaan. Hal ini mengakibatkan perilaku manajemen yang bertentangan dengan kemauan pemegang saham, sehingga menyebabkan informasi laba tidak akurat dan menyebabkan kesalahan pengambilan keputusan oleh para pemangku kepentingan perusahaan. Dengan begitu, perlu adanya pengawasan terhadap pembuatan laporan keuangan. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Pengaruh Leverage, Profitabilitas, dan Struktur Kepemilikan Terhadap Earnings Management (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020). Populasi pada penelitian ini yaitu Perusahaan Manufaktur industri consumer staples dan consumer discretionary yang tercatat di BEI pada periode 2018-2020. Teknik sampel yang digunakan adalah purposive sampling. Data yang peneliti gunakan pada penelitian ini yaitu menggunakan data sekunder dengan total sampel sebanyak 159. Data dianalisis dengan menggunakan regresi linier berganda menggunakan software SPSS. Hasil penelitian menunjukkan bahwa Leverage memiliki pengaruh positif terhadap Earnings Management, Profitabilitas memiliki pengaruh negatif terhadap Earnings Management, Kepemilikan Manajerial tidak memiliki pengaruh terhadap Earnings Management,Kepemilikan Institusional tidak memiliki pengaruh terhadap Earnings Management./ Earnings Management is one of the agency problems that arise because there are problems between shareholders and the management of a company. This results in management behavior that is against the will of the shareholders, thus causing inaccurate earnings information and causing decision-making errors by the company's stakeholders. Thus, it is necessary to supervise the preparation of financial reports. The purpose of this study was to examine and analyze the Effect of Leverage, Profitability, Ownership Structure and Company Age on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period). The population in this study are manufacturing companies for the consumer staples and consumer discretionary industries listed on the IDX in the 2018-2020 period. The sampling technique used is purposive sampling. The data that the researcher uses in this study is secondary data with a total sample of 159. The data were analyzed using multiple linear regression using SPSS software. The results show that Leverage has a positive influence on Earnings Management, Profitability has a negative effect on Earnings Management, Managerial Ownership has no effect on Earnings Management, Institutional Ownership has no effect on Earnings Management.

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