PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

YULIZAR, FELIX ALDERYO (2019) PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

Text Felix Alderyo Yulizar 125150328 JA.pdf Download (1MB)

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh leverage, profitabilitas, ukuran perusahaan dan proporsi dewan komisaris independen terhadap Real Earnings Management pada seluruh sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Penelitian dilakukan dengan menggunakan sampel sebanyak 192 perusahaan manufaktur. Data diolah dengan menggunakan analisis regresi berganda dengan program SPSS 25. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap Real Earnings Management, sedangkan leverage, ukuran perusahaan dan proporsi dewan komisaris independen tidak berpengaruh signifikan terhadap Real Earnings Management. Kata kunci: Real Earnings Management, Leverage, Profitabilitas, Ukuran Perusahaan, Proporsi dewan komisaris independen The purpose of this research is to obtain empirical evidence about the effect of leverage, profitability, firm size and proportion independent of board of commissioner on Real Earnings Management in all sectors of manufacturing companies listed in Indonesia Stock Exchange during the period of 2015-2017. The research is conducted using a sample of 192 manufacturing companies. Data are being analyzed using multiple regression analysis with SPSS 25 program. The result of this research shows that profitability has significant effect on Real Earnings Management, while leverage, firm size and proportion independent of board of commissioner has insignificant effect on Real Earnings Management. Keyword: Real Earnings Management, Leverage, Profitability, Firm Size, Proportion independent of board of commissioner

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 08:37
Last Modified:	30 Dec 2021 08:37
URI:	http://repository.untar.ac.id/id/eprint/33345

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