CHRISTILLA, DESSYA (2021) PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2020). Skripsi thesis, Universitas Tarumanagara.
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Abstract
The aim of this research was to obtain empirical evidence on the effect of profitability, leverage, firm size, and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. The sample selection method used in this study was purposive sampling, with 65 manufacturing companies used as samples from 2017 to 2020. The data processed in this study were processed using Eviews 12 and a panel data regression model was being used. The results of this research shows that profitability and leverage have a significant positive effect on earnings management, while institutional ownership has no significant effect on earnings management, whereas firm size has a significant negative effect on earnings management. Keywords: Earnings Management, Profitability, Leverage, Firm Size, Institutional Ownership
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 12 May 2022 07:31 |
| Last Modified: | 18 Jul 2023 03:23 |
| URI: | http://repository.untar.ac.id/id/eprint/35178 |
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