HUSNA, SHANIA NURUL (2022) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020. Skripsi thesis, Universitas Setia Budi.
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Abstract
This study aims to obtain empirical evidence about the effect of leverage on earnings management, the effect of firm size on earnings management and the effect of profitability on earnings management. The object of this research is the manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2017-2020, totaling 30 banks. The data used in this study are secondary data obtained from www.idx.co.id and financial statements that have been audited by auditors. Sampling in this study using purposive sampling method obtained a sample of 16 companies. Methods of data analysis using classical assumptions, multiple linear regression analysis, t test, F test, and the coefficient of determination (R2). Based on the results of the study, the following conclusions were obtained: The results of the analysis obtained t count of -0.496 with a p-value of 0.622 > 0.05, meaning that leverage has no significant effect on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2017- 2020, meaning that leverage cannot limit the occurrence of earnings management. The results of the analysis obtained t count of 2.805 with a p-value of 0.007 <0.05, meaning that the size of the company has a significant effect on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This research proves that the larger the size of the company in a company can improve the behavior of managers in carrying out earnings management practices. The results of the analysis obtained t count of -2.137 with a p-value of 0.037 <0.05, meaning that profitability has a significant effect on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020, meaning that profitability can reduce the occurrence of earnings management. . Keywords: Leverage, Firm Size, Profitability and Earnings Management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Leverage, Firm Size, Profitability and Earnings Management. |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi > Prodi S1 Akuntansi |
| Depositing User: | Tifany Nur Arfiana |
| Date Deposited: | 13 Jan 2023 06:19 |
| Last Modified: | 13 Jan 2023 06:19 |
| URI: | http://repo.setiabudi.ac.id/id/eprint/5716 |
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