Pengaruh Likuiditas dan Profitabilitas Terhadap Manajemen Laba Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan profitabilitas terhadap manajemen laba pada perusahaan Sub Sektor Rokok yang terdaftar di Bursa Efek Indonesia tahun 2018-2023. Penelitian ini menggunakan data sekunder yang diperoleh dari website resmi www.idx.co.id dan situs perusahaan masingmasing. Populasi pada penelitian ini adalah Perusahaan Sub Sektor Rokok yang terdaftar di Bursa Efek Indonesia sebanyak 5 perusahaan dengan periode penelitian 6 tahun (2018-2023) dan diperoleh sampel penelitian sebanyak 3 perusahaan, dengan menggunakan metode purposive sampling. Penelitian ini menggunakan data kuantitatif yang diolah dengan E-views 12. Hasil pengujian menunjukkan bahwa Likuiditas berpengaruh dan signifikan terhadap Manajemen Laba. Sedangkan variabel Profitabilitas tidak berpengaruh dan signifikan terhadap Manajemen Laba. This research aimed to analyze the effect of liquidity and profitability on earnings management in the cigarette sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The research used secondary data obtained from the official website www.idx.co.id and each company's website. The population consisted of 5 cigarette sub-sector companies listed on the Indonesia Stock Exchange, with a research period of 6 years (2018-2023), and 3 companies were sampled using purposive sampling. The research used quantitative data processed with E-Views 12. The test results showed that liquidity had a positive and significant effect on earnings management, while profitability did not have a significant effect on earnings management. This research aimed to analyze the effect of liquidity and profitability on earnings management in the cigarette sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The research used secondary data obtained from the official website www.idx.co.id and each company's website. The population consisted of 5 cigarette sub-sector companies listed on the Indonesia Stock Exchange, with a research period of 6 years (2018-2023), and 3 companies were sampled using purposive sampling. The research used quantitative data processed with E-Views 12. The test results showed that liquidity had a positive and significant effect on earnings management, while profitability did not have a significant effect on earnings management.