DETERMINAN MANAJEMEN LABA RIIL

TUTITAH SYAFITRI, . (2020) DETERMINAN MANAJEMEN LABA RIIL. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial leverage, profitabilitas, investment opportunity set, kepemilikan manajerial terhadap manajemen laba riil pada perusahaan manufaktur yang terdaftar di BEI tahun 2016 – 2018. Penelitian ini menggunakan data sekunder yang dikumpulkan dengan teknik dokumentasi berupa laporan tahunan dan keuangan 38 sampel perusahaan yang terdaftar di BEI tahun 2016 – 2018 dengan total observasi sebanyak 114 data. Data Penelitian ini dianalisis dengan analisis regresi linear berganda menggunakan Eviews 10. Variabel dependen penelitian ini adalah manajemen laba riil yang diperoleh dari hasil regresi atas nilai komprehensif abnormal arus kas operasi, abnormal biaya produksi, dan abnormal biaya diskresioner. Variabel independen adalah financial leverage diproksikan dengan rasio debt-to-equity; profitabilitas diproksikan dengan rasio return on asset; investment opportunity set diproksikan dengan rasio market-to-book equity; dan kepemilikan manajerial. Hasil analisis regresi linear berganda menunjukkan bahwa profitabilitas dan investment opportunity set berpengaruh negatif signifikan terhadap manajemen laba riil. Tingkat profitabilitas dan prospek pertumbuhan yang di ukur dengan investment opportunity set akan menjadi tolak ukur bagi manajemen dalam keputusan manajemen laba riil serta menjadi pertimbangan bagi investor atas keputusan investasinya. Kata Kunci: Financial Leverage, Investment Opportunity Set, Kepemilikan Manajerial, Manajemen Laba Riil, Profitabilitas, Sektor Manufaktur. The Purpose of this research is to analyze the influence of financial leverage, profitability, investment opportunity set, and managerial ownership on real earnings management with objects of manufacturing sector listed in Indonesia Stock Exchange (IDX) period 2016 – 2018. This study uses secondary data collected with documentation techniques in the form of annual and financial reports of 38 sample companies listed on the Indonesia Stock Exchange in 2016 - 2018 with a total of 114 observations. The data of this study were analyzed by multiple linear regression analysis using Eviews 10. The dependent variable of this study was real earnings management measured by the regression results of the comprehensive value of abnormal operating cash flows, abnormal production costs, and abnormal discretionary costs. The independent variable is financial leverage measured by a debt-to-equity ratio; profitability is measured by the ratio of return on assets; investment opportunity set is measured by market-to-book equity ratio; and managerial ownership. The result of multiple linear regression analysis shows that profitability and investment opportunity set have significantly negative affect on real earnings management. The level of profitability and growth prospects measured by the investment opportunity set can be the indicators to manager on real earnings management decisions and also can be important consideration to the investor on investment desicions. Keywords: Financial Leverage, Investment Opportunity Set, Managerial Ownership, Real Earnings Management, Profitability, Manufacturing Sector.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Etty Gurendrawati, M.Si., Ak 2). Dwi Handarini, S.Pd., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5453 not found.
Date Deposited:	03 Sep 2020 22:33
Last Modified:	03 Sep 2020 22:33
URI:	http://repository.unj.ac.id/id/eprint/9321

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