PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP EARNINGS MANAGEMENT

Budiman, Patricia Angelina (2021) PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP EARNINGS MANAGEMENT. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh dari profitabilitas, leverage, firm size dan sales growth terhadap earnings management pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penelitian ini menggunakan 69 perusahaan manufaktur sebagai sampel setelah diseleksi dengan metode purposive sampling dari 276 perusahaan dan selama empat tahun. Metode analisis data yang digunakan pada penelitian ini adalah analisis linear regresi berganda dengan menggunakan software EViews 9. Berdasarkan hasil dari penelitian yang telah dilakukan, maka dapat diperoleh kesimpulan bahwa profitabilitas memiliki pengaruh positif terhadap earnings management, sementara leverage, firm size dan sales growth tidak berpengaruh terhadap earnings management. Kata kunci: profitabilitas, leverage, firm size, sales growth, earnings management This research aims to examine empirically the effect of profitability, leverage, firm size and sales growth on earnings management in manufacturing companies listed in the Indonesia Stock Exchange for the period 2017-2020. This research used 69 manufacturing companies as a sample after selected by purposive sampling method from 276 companies and for four years. Data analysis method used in this research is multiple linear regression analysis using EViews 9 software. Based on the results of the research that was done, it could be concluded that profitability has a positive effect on earnings management, meanwhile leverage, firm size and sales growth had no effect on earnings management. Keywords: profitability, leverage, firm size, sales growth, 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: 31 May 2022 08:32
Last Modified: 14 Jun 2023 07:17
URI: http://repository.untar.ac.id/id/eprint/35724

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