Analisis Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)
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Institusion
Politeknik Negeri Bengkalis
Author
Hayati, Zahratul
Subject
562 Akuntansi
Datestamp
2022-09-20 15:43:24
Abstract :
One of the information contained in the financial statements is information about profit. Profit or profit is often used as a basis for decision making of various stakeholders. This study aims to empirically test the analysis of the factors that influence earnings management. The variables used in this study are institutional ownership, leverage (DER), firm size, and audit quality. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange (IDX) consecutively for the 2018-2020 period. The sampling technique used is purposive sampling so as to obtain as many as 17 samples of companies. data testing method using multiple linear analysis. Based on the results of testing the data, it is found that simultaneously the variables of institutional ownership, leverage (DER), firm size, and audit quality have no effect on earnings management. Leverage (DER) has a significant effect on earnings management. Partially, institutional ownership, firm size and audit quality have no significant effect on earnings management.
One of the information contained in the financial statements is information about profit. Profit or profit is often used as a basis for decision making of various stakeholders. This study aims to empirically test the analysis of the factors that influence earnings management. The variables used in this study are institutional ownership, leverage (DER), firm size, and audit quality. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange (IDX) consecutively for the 2018-2020 period. The sampling technique used is purposive sampling so as to obtain as many as 17 samples of companies. data testing method using multiple linear analysis. Based on the results of testing the data, it is found that simultaneously the variables of institutional ownership, leverage (DER), firm size, and audit quality have no effect on earnings management. Leverage (DER) has a significant effect on earnings management. Partially, institutional ownership, firm size and audit quality have no significant effect on earnings management.
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