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.
Preview
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (44kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (236kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (817kB) | Preview
![Chapter1 [thumbnail of Chapter1]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter1.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (719kB)
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (301kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (484kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
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.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Andara, Prasya Maulida NIM01017200051 andaramaprs@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Sihombing, Tanggor 0316076101 tanggor.sihombing.uph.edu |
Uncontrolled Keywords: | Likuidity;Leverage;Profitability;Earnings Management |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | PRASYA MAULIDA ANDARA |
Date Deposited: | 19 May 2023 07:55 |
Last Modified: | 19 May 2023 07:55 |
URI: | http://repository.uph.edu/id/eprint/55432 |