Faktor yang Mempengaruhi Manajemen Laba Pada Perusahaan di Indonesia
- Mhd Purwo Pranyoto Universitas Muslim Nusantara Al Washliyah, Medan, Indonesia
-
Debbi Chyntia Ovami
*
Universitas Muslim Nusantara Al Washliyah, Medan,
Indonesia
(*) Corresponding Author
Abstract
This study aims to examine the effect of capital structure, liquidity, profitability and firm size on earnings management in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Determining the sample using the purposive sampling method, samples obtained by 11 food and beverage companies from 2018-2020 in order to obtain 33 observational data. This research data is secondary data with multiple linear regression analysis technique (multiple linear regression method) to test the assumptions for the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study found that capital structure has a negative and significant effect on earnings management, liquidity has a positive and insignificant effect on earnings management, company size has a negative and insignificant effect. to earnings management earnings management. However, profitability has no significant effect on earnings management. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables simultaneously and significantly affect the dependent variable.
Downloads
References
Caithline G dan Mulyani. (2018). “Pengaruh Profitabilitas Leverage Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar DI BEI Periode 2016-2018” Institut Bisnis Dan Informatika Kwik Kian Gie 1-18.
Dimarcia N dan Krisnadewi K. (2016). “Pengaruh Diversifikasi Operasi, Leverage Dan Kepemilikan Manajerial Pada Manajemen Laba” E-Jurnal Akuntansi Universitas Udayana. 15, (3) 2324-2351.
Fandriani V dan Tunjung H. (2019). “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Kualitas Audit terhadap Manajemen Laba” Jurnal Multiparadigma Akuntansi. Program Studi Akuntansi Fakultas Ekonomi Universitas Tarumanagara Jakarta. 1, (2), 505-514.
Ghozali, I. & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika : Teori, Konsep dan Aplikasi dengan Eviews 10, Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro
Isabel-Wardani,PD-DK. 2017. “Pengaruh Strategi Bisnis dan Karakteristik Perusahaan Terhadap Manajemen Laba”. Jurnal Akuntansi. 13, (2),91-105.
Nurholiza dkk. (2017). “Pengaruh Likuiditas, Leverage Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Semen Yang Terdaftar Di BEI” Program Studi Akuntansi Fakultas Ekonomi Universitas Pakuan. 2, (4), 87-119.
Paramitha DK., dan Idayati F., . 2020. “Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Manajemen Laba”. Jurnal Ilmu dan Riset Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia, Surabaya. 9, (2), 1-18.
Prasetya, Pria J., dan Gayatri. (2016). “Pengaruh Ukuran Perusahaan Terhadap Manajemen laba Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Intervening”. E-Jurnal Akuntansi Universitas Udayana 14(1): 511-538.
PT Bursa Efek Indonesia. Tersedia: https://www.idx.co.id: 12/03/2022.10.18 WIB.
Raharjo Slamet Soemarso. (2020). Akuntansi Suatu Pengantar. Jakarta: Salemba Empat.
Rosalita,A. 2021. “Pengaruh Profitabilitas, Leverage, Likuiditas dan Corporaten Governance Terhadap Manajemen Laba pada Perusahaan Go Public yang Terdapat di CGPI Tahun 2011-2017 ” Jurnal Akuntansi Unesa. 9, (3), 1-12.
Saragih,AE. 2017. “Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Pertambangan dan Konstruksi yang Terdapat Di Bursa Efek Indonesia”. Jurnal Akuntansi dan Keuangan Indonesia. 3, (2), 161-180
Sarwono,J., & Hendra N,S., (2014). “Eviews: Cara Operasi dan Prosedur Analisis”. 1
Sugiyono. (2018) Metode Penelitain Kuantitatif dan Kualitatif. Jakarta: Salemba Empat. .
Wahyuni,D.S. (2017). “Pengaruh Struktur Aktiva, Profitabilitas, Ukuran Perusahaan, Likuiditas dan kepemilikan Manajerial terhadap Struktur Modal Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2013-2015)”. e-Jurnal Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1. 7,(1).
Ritonga, F. Y., Ovami, D. C., & Nasution, M. D. (2022). Analisis Faktor-Faktor yang Mempengaruhi Perataan Laba pada Perusahaan Consumer Goods Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. AFoSJ-LAS (All Fields of Science Journal Liaison Academia and Society), 2(2), 143-152.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Faktor yang Mempengaruhi Manajemen Laba Pada Perusahaan di Indonesia
Pages: 169-176
Copyright (c) 2022 Mhd Purwo Pranyoto, Debbi Chyntia Ovami
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
