PENGARUH FIRM SIZE, LEVERAGE, FIRM AGE, PROFITABILITY, DAN AUDIT QUALITY TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

RICHARD, RICHARD (2021) PENGARUH FIRM SIZE, LEVERAGE, FIRM AGE, PROFITABILITY, DAN AUDIT QUALITY TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan menganalisis pengaruh Ukuran Perusahaan, Leverage, Umur Perusahaan, Profitabilitas, dan Kualitas Audit terhadap Manajemen Laba serta moderasi kepemilikan institusional dalam pengaruh tersebut pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Sampel yang diambil sebanyak 55 perusahaan manufaktur dengan metode purposive sampling. Data dianalisis menggunakan regresi linier berganda serta Moderated Regression Analysis dan diolah dengan Eviews 12. Hasil penelitian menunjukkan Leverage dan Profitabilitas berpengaruh positif signifikan terhadap Manajemen Laba. Umur Perusahaan berpengaruh negatif signifikan terhadap Manajemen Laba, sedangkan Ukuran Perusahaan, Kualitas Audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap Manajemen Laba. Uji Moderasi menunjukkan bahwa kepemilikan institusional secara signifikan memoderasi pengaruh Ukuran Perusahaan dan Leverage terhadap Manajemen Laba, tetapi tidak memoderasi hubungan Profitabilitas dan Manajemen Laba. Kata kunci: Manajemen Laba, Ukuran Perusahaan, Leverage, Umur Perusahaan, Profitabilitas, Kualitas Audit, Kepemilikan Institusional This study aims to analyze the effect of firm size, leverage, firm age, profitability, and audit quality on earnings management and the moderating of institutional ownership in these effects on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The samples taken were 55 manufacturing companies using purposive sampling method. Data were analyzed using multiple linear regression and Moderated Regression Analysis and processed with Eviews 12. The results showed that Leverage and Profitability had a significant positive effect on Earnings Management. Company age has a significant negative effect on Earnings Management, while Company Size, Audit Quality and institutional ownership have no significant effect on Earnings Management. Moderation Test shows that institutional ownership significantly moderates the effect of Firm Size and Leverage on Earnings Management, but does not moderate the relationship between Profitability and Earnings Management. Keywords: Earnings Management, Firm Size, Leverage, Firm Age, Profitability, Audit Quality, 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: 31 May 2022 09:21
Last Modified: 31 May 2022 09:21
URI: http://repository.untar.ac.id/id/eprint/35742

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