Leonardo, Axel Lucky (2023) PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN CONSUMER CYCLICAL PERIODE 2019 -2021. Skripsi thesis, Universitas Tarumanagara.
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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: | https://repotest.untar.ac.id/id/eprint/43080 |
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