OLIVIA, OLIVIA (2020) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITY, DAN SALES GROWTH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2016-2018. Skripsi thesis, Universitas Tarumanagara.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui apakah faktor-faktor leverage, ukuran perusahaan, profitability, dan sales growth memengaruhi earnings management pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, tahun 2016-2018. Metode sampling yang digunakan adalah purposive sampling dengan jumlah total sampel 47 sampel perusahaan. Pengolahan data dilakukan dengan menggunakan IBM SPPS Version 25.00. Hasil uji F menunjukkan bahwa leverage, ukuran perusahaan, profitability, dan sales growth secara bersama berpengaruh yang signifikan terhadap earnings management. Hasil uji t menunjukkan bahwa leverage dan profitability berpengaruh signifikan negatif terhadap earnings management, sales growth berpengaruh signifikan positif terhadap earnings management, dan ukuran perusahaan berpengaruh tidak signifikan earning management. Kata kunci: leverage, ukuran perusahaan, profitability, sales growth, earnings management ABSTRACK The purpose of this study is to find out whether the factors of leverage, firm size, profitability, and sales growth affect earnings management in manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used is purposive sampling with total sample 47 data. Data processing is done by using IBM SPPS Version 25.00. F test results show that leverage, firm size, profitability, and sales growth together have a significant effect on earnings management. T test results showed that leverage and profitability have a negative and significant effect on earnings management, sales growth has a positive and significant effect on earnings management and firm size has no significant effect on earnings management. Key words: leverage, firm size, profitability, sales growth, earnings management
Item Type: | Thesis (Skripsi) |
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Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | FE Perpus |
Date Deposited: | 20 Sep 2021 03:51 |
Last Modified: | 22 Jun 2023 06:49 |
URI: | http://repository.untar.ac.id/id/eprint/32633 |
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