PENGARUH FINANCIAL LEVERAGE, FIRM SIZE, PROFITABILITY, DAN INSTITUTIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017

Feransia, Elvyta (2019) PENGARUH FINANCIAL LEVERAGE, FIRM SIZE, PROFITABILITY, DAN INSTITUTIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Abstrak: Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh pengaruh financial leverage, firm size, profitability, dan institutional ownership terhadap earnings management pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2015-2017. Penelitian ini menggunakan data perusahaan manufaktur yang telah diseleksi memakai purposive sampling dengan menggunakan 177 data. Secara parsial firm size dan profitability berpengaruh positif terhadap earnings management, sedangkan financial leverage dan institutional ownership tidak berpengaruh terhadap earnings management. Kata kunci: Financial leverage, firm size, profitability, institutional ownership, dan earnings management Abstract: The purpose of this empirical research is to obtain empirical evidence about the influence of financial leverage, firm size, profitability, and institutional ownership on earnings management listed on Indonesia’s Stock exchange from 2015 to 2017. This research uses manufacturing companies’ data that were selected using purposive sampling method which produced 177 data. The results of this research show that firm size and profitability has significant effect on earnings management, meanwhile financial leverage and institutional ownership have no significant effect on earnings management. Keywords: Financial leverage, firm size, profitability, institutional ownership, and earnings management

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 30 Dec 2021 08:16
Last Modified: 30 Dec 2021 08:16
URI: http://repository.untar.ac.id/id/eprint/33337

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