Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba

  • Fathihani F
  • Wijayanti F
N/ACitations
Citations of this article
231Readers
Mendeley users who have this article in their library.

Abstract

Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh faktor-faktor yang mempengaruhi manajemen laba secara parsial dan simultan. Populasi penelitian adalah berfokus pada  sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan hasil seleksi tersebut terdapat 41 perusahaan manufaktur sektor industri barang konsumsi yang menjadi sampel dalam penelitian ini. Variabel independen dalam penelitian ini meliputi Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial dan Kepemilikan Institusional serta untuk variabel dependen dalam penelitian ini adalah Manajemen Laba. Analisis data dilakukan dengan menggunakan analisis regresi berganda.   Kata Kunci: Kepemilikan, Leverage, Manajemen Laba, Profitabilitas, Ukuran Perusahaan   The aim of the study was to examine the influence of factors affecting profit management partially and simultaneously. The research population is focusing on the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2016-2020. Sampling using purposive sampling techniques. Based on the results of the selection, there were 41 manufacturing companies in the consumer goods industry sector that were sampled in this study. Independent variables in the study include Profitability, Company Size, Leverage, Managerial Ownership and Institutional Ownership as well as for the dependent variables in the study are Profit Management. Data analysis is done using multiple regression analysis.   Keywords: Ownership, Leverage, Profit Management, Profitability, Company Size

Cite

CITATION STYLE

APA

Fathihani, F., & Wijayanti, F. A. K. (2022). Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba. JURNAL ONLINE INSAN AKUNTAN, 7(1), 75. https://doi.org/10.51211/joia.v7i1.1737

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free