PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP MANAJEMEN LABA DI PERUSAHAAN SEKTOR MANUFAKTUR PADA PERUSAHAAN MANUFAKTUR DENGAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA ATAU SEMEN DI BEI PADA PERIODE 2016-2019

KUSSUBAGIO, EDWARD ELLYAS (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP MANAJEMEN LABA DI PERUSAHAAN SEKTOR MANUFAKTUR PADA PERUSAHAAN MANUFAKTUR DENGAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA ATAU SEMEN DI BEI PADA PERIODE 2016-2019. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This study was conducted to determine the extent to which the influence of firm size, profitability and leverage on earnings management variables as the dependent variable. Sampling was carried out in this study using a purposive sampling method which resulted in a total of 33 manufacturing companies with basic and chemical or cement industrial sub-sectors listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. This study uses secondary data in the form of financial statements as a source of data collection and processed using the Eviews 10 program. The results of this study indicate that company size has a negative and significant effect on earnings management, profitability does not have a significant effect on earnings management and leverage has a significant effect on earnings management. positive and significant to earnings management. Keywords : Company Size, Profitability, Leverage, Manajemen Laba

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 13 May 2022 01:47
Last Modified: 13 May 2022 01:47
URI: http://repository.untar.ac.id/id/eprint/35187

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