Pengaruh Leverage Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Makanan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015

RIAWATI, ARDIAN ROMY (2017) Pengaruh Leverage Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Makanan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015. Undergraduate thesis, Untag Surabaya.

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Abstract

Earning management is the company effort for do intervention for financial statements to external management to have more profit. Leverage and profitability one of knowing earning management. The purpose of this study to determine the effect of leverage and profitability to earning management. The period used in this study was 3 years is from 2013 to 2015. This research used quantitative data that is secondary data. Populations inthis research is 14 company of food and beverage companies listed in the Indonesian stock exchanges of the 2013-2015, sampling is using purposive methods . Based on the criteria, there are 4 companies were selected as sample. The data analysis technique is used normality test, autocorrelation test, and heteroscedasticity test. For hypothesis analysis is used multiple linier regression test which was helped by SPSS applications (Statistical Product and Service Solutions) version 23. Based on the results of multiple linear regression analysis of the obtained 1) Leverage on earning management it is proved by signitificant value of 0.035 is lower than 0.05. 2) Profitability has no effect on the value of the earning management, it is proved by signitificant value of 0.893 is greater than 0.05. 3) Leverage and profitability simultaneously affect the earning mangement it can’t be proved. It is proved by signitificant value of 0.081 is greater than 0.05.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Leverage, Profitability, Earning Management
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis
Depositing User: Users 9 not found.
Date Deposited: 01 Aug 2019 07:10
Last Modified: 01 Aug 2019 07:10
URI: http://repository.untag-sby.ac.id/id/eprint/1783

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