YOHANES, YOHANES (2021) PENGARUH DEWAN KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini dilakukan untuk mengetahui pengaruh dewan komisaris independen, ukuran perusahaan, leverage, dan profitabilitas terhadap manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020. Sampel diambil menggunakan metode purposive sampling dan terpilih 162 sampel dari 54 perusahaan selama periode 2018 – 2020. Penelitian menggunakan pendekatan model regresi fixed effect model. Pengolahan data menggunakan Eviews versi 12. Penelitian ini menemukan dewan komisaris independen berpengaruh tidak signifikan terhadap manajemen laba, ukuran perusahaan berpengaruh signifikan terhadap manajemen laba, leverage berpengaruh signifikan terhadap manajemen laba, dan profitabilitas berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Dewan Komisaris Independen, Ukuran Perusahaan, Leverage, Profitabilitas This study was conducted to determine the effect of independent commissioners, firm size, leverage, and profitability on earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. The sample was taken using the purposive sampling method and 162 samples were selected from 54 companies during the period 2018 – 2020. The study used a fixed effect regression model approach. Data processing using Eviews version 12. This study found that the independent board of commissioners had no significant effect on earnings management, firm size had a significant effect on earnings management, leverage had a significant effect on earnings management, and profitability had a significant effect on earnings management. Keywords: Earnings Management, Independent Commissioners, Firm Size, Leverage, Profitability
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 09 Jun 2022 03:38 |
| Last Modified: | 09 Jun 2022 03:38 |
| URI: | http://repository.untar.ac.id/id/eprint/35993 |
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