PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Go Public Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018)

Mahdalena, Natalia; Putra, Ardian Prima; Putri, Gustita Arnawati

doi:10.26460/md.v3i1.7658

Cited by 4 publications

(3 citation statements)

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“…Sehingga bagaimanapun tingkat leverage yang dimiliki suatu perusahaan, pemenuhan perjanjian utang tetap harus dilakukan. Hasil ini bertentangan oleh penelitian Fandriani & Tunjung (2019), Sari & Susilowati (2021), dan Prasojo & Fatayati (2018) yang menyatakan leverage berpengaruh positif terhadap manajemen laba dan Mahdalena et al (2019) yang menyatakan leverage tidak berpengaruh terhadap manajemen laba.…”

Section: Tabel 2 Hasil Uji Hipotesisunclassified

Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

Chairunnisa

Pahala²,

Nasution³

2022

E-Jurnal Akuntansi

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This study examines the influence of profitability, leverage, firm size, and audit opini on earnings management, in mining sector companies listed on the Indonesia Stock Exchange for the period of 2019-2021. The sampling technique that used in this research is purposive sampling method, and obtained 23 mining companies selected with a total 69 data. Data analysis technique used multiple linear regression with SPSS version 25 program. The results show that profitability and firm size has a significant positive effect with earnings management, while leverage and audit opinion has an insignificant effect with earnings management. Further research can use other variables or by changing the proxies used in this study and by adding more sectors and years of research, so the scope of research data becomes wider. Keywords: Earnings Management; Profitability; Leverage; Firm Size; Audit Opinion

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Section: Tabel 2 Hasil Uji Hipotesisunclassified

Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

Chairunnisa

Pahala²,

Nasution³

2022

E-Jurnal Akuntansi

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“…Baik tidaknya kondisi suatu perusahaan dapat dilihat dari besar kecilnya jumlah hutang yang dimiliki, sehingga dapat mengetahui sejauh mana perusahaan tersebut dibiayai oleh adanya hutang. Semakin besar nilai leverage atau hutang yang dimilki oleh perusahaan maka semakin besar resiko bagi para pihak investor, karena laba yang dihasilkan oleh perusahaan tersebut hanya akan digunakan untuk pembayaran atau pelunasan hutang sehingga keuntungan yang didapat para investor akan semakin berkurang [13]. Pembahasan mengenai adanya pengaruh positif pada leverage terhadap manajemen laba.…”

Section: Pendahuluanunclassified

Analisis Pengaruh Profitabilitas, Leverage, Umur dan Ukuran Perusahaan, Komite Audit terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2017-2021

Sarah

Hernawaty

2023

INFEB

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This study aims to examine the effect of profitability, leverage, firm size, firm age and audit committee on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period of 141 companies. By using a purposive sampling technique, a total sample of 65 companies was obtained. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. The results of the analysis of the effect of profitability, leverage, age and company size, audit committee on earnings management in manufacturing companies listed on the IDX for the 2017-2021 period, it can be concluded that the variables Profitability, Leverage, age and company size, audit committee have no influence on management earnings after being tested using the SPSS application version 25.

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“…Perusahaan yang mempunyai rasio leverage tinggi maka semakin ketat pengawasan yang dilakukan kreditur, sehingga dapat memperecil manajemen untuk melakukan tindsksn kecurangan dalam memanipulasi laporan keuangan. Penelitian Susanti & Margareta (2019) dan Mahdalena et al (2019) menyatakan bahwa leverage berpengaruh negatif terhadap manajemen laba.…”

Section: Pendahuluanunclassified

Pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas, leverage dan kualitas audit terhadap manajemen laba

Pratika

Nurhayati

2022

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This study aims to measure and analyze the effect of managerial ownership, institutional ownership, profitability, leverage and audit quality. This study uses a quantitative approach. In this study, sampling was carried out using a purposive sampling technique. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media. The secondary data used in this study is in the form of annual financial reports or annual reports of manufacturing companies listed on the IDX for the 2018-2020 period. The sample criteria set by the author are 223 companies with a number of years of observation for 3 years, then outliers are carried out so as to produce a research sample of 180 companies. The results of this study are managerial ownership and audit quality have no effect on earnings management, institutional ownership and profitability have a positive effect on earnings management, while leverage has a negative effect on earnings management.

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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Go Public Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018)

Cited by 4 publications

References 0 publications

Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

Analisis Pengaruh Profitabilitas, Leverage, Umur dan Ukuran Perusahaan, Komite Audit terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2017-2021

Pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas, leverage dan kualitas audit terhadap manajemen laba

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