PENGARUH FINANCIAL LEVERAGE, FIRM SIZE, PROFITABILITY, DAN INSTITUTIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017

Feransia, Elvyta (2019) PENGARUH FINANCIAL LEVERAGE, FIRM SIZE, PROFITABILITY, DAN INSTITUTIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

Text Elvyta Feransia 125150418 JA.pdf Download (2MB)

Abstract

Abstrak: Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai
pengaruh pengaruh financial leverage, firm size, profitability, dan institutional
ownership terhadap earnings management pada perusahaan manufaktur yang
terdaftar di bursa efek indonesia tahun 2015-2017. Penelitian ini menggunakan
data perusahaan manufaktur yang telah diseleksi memakai purposive sampling
dengan menggunakan 177 data. Secara parsial firm size dan profitability
berpengaruh positif terhadap earnings management, sedangkan financial leverage
dan institutional ownership tidak berpengaruh terhadap earnings management.
Kata kunci: Financial leverage, firm size, profitability, institutional ownership,
dan earnings management

Abstract: The purpose of this empirical research is to obtain empirical evidence
about the influence of financial leverage, firm size, profitability, and institutional
ownership on earnings management listed on Indonesia’s Stock exchange from
2015 to 2017. This research uses manufacturing companies’ data that were
selected using purposive sampling method which produced 177 data. The results
of this research show that firm size and profitability has significant effect on
earnings management, meanwhile financial leverage and institutional ownership
have no significant effect on earnings management.
Keywords: Financial leverage, firm size, profitability, institutional ownership,
and 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:	30 Dec 2021 08:16
Last Modified:	30 Dec 2021 08:16
URI:	https://repository.untar.ac.id/id/eprint/33337

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