PENGARUH BID ASK SPREAD, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018

NATASHA, VANIA (2020) PENGARUH BID ASK SPREAD, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk memahami pengaruh bid ask spread, leverage, dan firm size terhadap earning management. Teknik pengambilan sampel yang digunakan adalah purposive sampling, terdapat 56 sampel (168 data) perusahaan manufaktur yang digunakan yang telah memenuhi kriteria. Data dalam penelitian ini diperoleh dari www.idx.co.id. Penelitian ini menggunakan program E-views 9 untuk mengolah data. Hasil uji t menunjukan leverage berpengaruh negatif tidak signifikan terhadap earning management, bid ask spread tidak berpengaruh signifikan secara negatif dan firm size berpengaruh signifikan secara negatif terhadap earning management. Kata kunci: Bid ask spread, Leverage, Firm Size, Earning management. The purpose of this research is to understand the effect of bid ask spread, leverage, and firm size on earnings management. The sampling technique used was purposive sampling, there were 56 samples (168 data) of manufacturing companies used that met the criteria. The data in this study were obtained from www.idx.co.id. This study uses the E-views 9 program to process data. T test results show that leverage has a no significant negative effect on earnings management, bid ask spread does not have a significant negative effect and firm size has significant negative effect on earnings management. Keywords : Bid ask spread, Leverage, Firm Size, Earning management.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 15 Nov 2021 05:24
Last Modified: 15 Nov 2021 05:24
URI: http://repository.untar.ac.id/id/eprint/33048

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