Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/16522
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dc.contributor.advisorAnanda, Rana Fathinah-
dc.contributor.authorBimo, Dhimas Aryo-
dc.date.accessioned2022-02-17T07:57:27Z-
dc.date.available2022-02-17T07:57:27Z-
dc.date.issued2021-10-14-
dc.identifier.urihttp://repository.uma.ac.id/handle/123456789/16522-
dc.description91 Halamanen_US
dc.description.abstractTujuan penelitian ini adalah untuk mengetahui Pengaruh profitabiltas, leverage, size dan kepemilikan manajerial terhadap manajemen laba pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 secara parsial dan simultan. Jenis penelitian ini adalah Asosiatif. Sampel dalam penelitian ini adalah 125 data sampel berupa 25 laporan keuangan selama 5 tahun penelitian (2015-2019). Dalam penelitian ini peneliti menggunakan sumber data sekunder. Teknik pengumpulan data penelitian ini menggunakan bahan dokumen. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda dengan software IBM SPSS versi 26.0. Hasil penelitian menunjukkan bahwa secara parsial menunjukkan bahwa profitabilitas berpengaruh positif dan tidak signifikan terhadap manajemen laba pada 25 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019. Secara parsial menunjukkan bahwa leverage berpengaruh positif dan tidak signifikan terhadap manajemen laba pada 25 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019. Secara parsial menunjukkan bahwa size berpengaruh negatif dan signifikan terhadap manajemen laba pada 25 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019. Secara parsial menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan tidak signifikan terhadap manajemen laba pada 25 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019. Secara simultan menunjukkan bahwa profitabilitas, leverage, size dan kepemilikan manajerial berpengaruh positif dan signifikan terhadap Manajemen Laba pada 25 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019. The purpose of this study was to determine the effect of profitability, leverage, size and managerial ownership on earnings management in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 partially and simultaneously. This type of research is associative. The sample in this study was 125 data samples in the form of 25 financial reports for 5 years of research (2015-2019). In this study, researchers used secondary data sources. This research data collection technique uses document materials. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS software version 26.0. The results showed that partially showed that profitability had a positive and insignificant effect on earnings management at 25 Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period. Partially shows that leverage has a positive and insignificant effect on earnings management in 25 Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period. Partially shows that the size has a negative and significant effect on earnings management in 25 Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period. Partially shows that managerial ownership has a negative and insignificant effect on earnings management in 25 Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period. Simultaneously shows that profitability, leverage, size and managerial ownership have a positive and significant effect on Earnings Management in 25 Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;178330013-
dc.subjectprofitabilitasen_US
dc.subjectleverageen_US
dc.subjectsizeen_US
dc.subjectkepemilikan manajerialen_US
dc.subjectmanajemen labaen_US
dc.subjectprofitabilityen_US
dc.subjectmanagerial ownershipen_US
dc.subjectearnings managementen_US
dc.titlePengaruh Profitabilitas, Leverage, Size, dan Kepemilikan Manajerial Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019en_US
dc.title.alternativeThe Effect of Profitability, Leverage, Size, and Managerial Ownership on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Perioden_US
dc.typeThesisen_US
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