PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN CONSUMER CYCLICAL PERIODE 2019 -2021

Leonardo, Axel Lucky (2023) PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN CONSUMER CYCLICAL PERIODE 2019 -2021. Skripsi thesis, Universitas Tarumanagara.

Text AXEL LUCKY LEONARDO 125190283 ja.pdf Download (2MB)

Abstract

The direction off this academic work directed toward test and obtain empirical testimony in regard to the response of profitability, leverage, along with firm size which can affect the level of earning management. This research was counseled upon enterprise in the consumer cyclical category indexed at the Indonesian capital Exchange during 2019-2021 era. Research was guided by selecting 79 consumer cyclical companies as samples and selected using purposive sampling method. This research was processed using SPSS (Statistical Software Package for the Social Science) and used binary linear regresion scrutiny style to chek the axiom. Entrenched this academic work, the outcome show this profitabiliy and levrage posses negative and significant response toward earning managment, during the size firm has nix response toward earning managment. Keywords: Earning Management, Profitability, Leverage, Firm size. ABSTRAK Tujuan penelitian ini adalah untuk menguji dan mendapatkan bukti empiris mengenai pengaruh profitability, leverage, dan firm size yang dapat memengaruhi tingkat earning management. Penelitian ini dilakukann pada perusahaan yang bergerak di bidang consumer cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu periode 2019-2021. Penelitian ini dilakukan dengan memilih 79 perusahaan consumer cyclical sebagai sampel dan telah diseleksi mengunakan purposive sampling method. Riset mengolah mengunakan SPSS (Statistical Software Package for the Social Science) juga mengunakan teknik analisa regresion liner ganda maksud untuk mengujikan hipothesis. Mengakar dari riset disini, hasil menunjukan profitability bersamaan leverage punya respon negatif dan signifikan kepada earning management, selanjutnya firm size tiada memberikan respon kepada earning management. Kata Kunci: Earning management, Profitability, Leverage, Firm size.

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Depositing User:	FE Perpus
Date Deposited:	01 Mar 2024 08:56
Last Modified:	01 Mar 2024 08:56
URI:	http://repository.untar.ac.id/id/eprint/43080

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