Pengaruh profitabilitas dan leverage terhadap manajemen laba pada perusahaan manufaktur sektor makanan dan minuman yang terdapat di bursa efek Indonesia (BEI) Periode 2016 - 2020 (The effect of profitability and leverage on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016 - 2020 Period)

Safira, Afriza Wahyu (2022) Pengaruh profitabilitas dan leverage terhadap manajemen laba pada perusahaan manufaktur sektor makanan dan minuman yang terdapat di bursa efek Indonesia (BEI) Periode 2016 - 2020 (The effect of profitability and leverage on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016 - 2020 Period). Undergraduate thesis, Universitas 17 Agustus Surabaya.

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Abstract

In this study to determine the effect of Profitability and Leverage on Earnings Management . The variable used is the independent variable , namely Profitability with a measuring instrument Return On Assets and Leverage with a measuring instrument Debt to Assets on the related variable , namely Earnings Management with a measuring instrument Discretionery Accruals . This research was conducted on the Food and Beverage Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2020 . This research is a quantitative research . Sample selection was done based on purposive sampling method . The data used is secondary data . The analysis prerequisite test includes normality test , multicollinearity test , heteroscedasticity test , and autocorrelation test . The method of data analysis used the statistical analysis method of multiple linear regression . The population of the data in this study are all Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 , a total of 24 companies . Based on the criteria , the sample in this study were 8 companies . the value to The results of this study indicate that Profitability with the Return On Assets measuring instrument has a positive and significant effect on Earnings Management with the Discretionery Accruals measuring instrument , as evidenced by using the SPSS tool , the 1- count value of the Profitability variable is 2.591 and the Debt significance 0.014 . Partially Leverage with is Assets measuring instrument has a positive and significant effect on the Earnings Management variable with the Discretionery Accruals measuring instrument , as evidenced by using the SPSS tool , the t - count value of the Leverage variable is 2.510 and the significance value is 0.017 . Simultaneously the results obtained from this study are the proitability variable and the Leverage variable simultaneously have a positive and significant effect on the Earnings Management variable , as evidenced by the calculated F value of 3.958 with a significance value of 0.028 . Keywords : Profitability, Leverage, and Earnings Management

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Profitability, Leverage, and Earnings Management
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1221700115 Afriza Wahyu Safira
Date Deposited: 26 Aug 2022 06:59
Last Modified: 26 Aug 2022 06:59
URI: http://repository.untag-sby.ac.id/id/eprint/18059

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