Pengaruh Profitabilitas, Risiko Keuangan, Pertumbuhan Perusahaan terhadap Manajemen Laba Perusahaan Consumer Goods Tahun 2017-2020

Silalahi, Venyka Sari (2021) Pengaruh Profitabilitas, Risiko Keuangan, Pertumbuhan Perusahaan terhadap Manajemen Laba Perusahaan Consumer Goods Tahun 2017-2020. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Investigasi ini mencoba mengevaluasi secara parsial dan simultan nilai penjelas profitabilitas, risiko keuangan, dan pertumbuhan perusahaan terkait manajemen laba perusahaan barang konsumsi selama periode 2017-2020. Mengambil 57 perusahaan yang menjadi anggota BEI pada tahun 2017, 2020, dan total terdiri dari 57 perusahaan, perusahaan-perusahaan ini dipilih secara khusus. File data diambil dari situs resmi Bursa Efek Indonesia. Informasi tersebut berasal dari laporan tahunan perusahaan. Metodologi yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas yang diukur dengan ROA, risiko keuangan, dan pertumbuhan berpengaruh secara parsial dan signifikan terhadap manajemen laba. ROA terukur, risiko keuangan, dan pertumbuhan semuanya memiliki dampak signifikan terhadap manajemen laba. Kata Kunci: Profitabilitas, Risiko Keuangan, Pertumbuhan, Manajemen Laba. / This investigation attempts to evaluate the partial and simultaneous predictive ability of profitability, financial risk, and corporate growth on the earnings management of consumer goods companies over the period 2017-2020. Focusing on the 57 companies that are publicly traded on IDX in 2017, 2020, these companies were chosen as examples. The file data is derived from the official website of the Indonesia Stock Exchange. Data is derived from the annual report of a company. The methodology employed was multiple linear regression. The findings demonstrate that profitability, as measured by ROA, financial risk, and growth, have both a direct and indirect effect on earnings management. Additionally, the level of profitability, as measured by ROA, financial risk, and growth have a significant impact on earnings management. Keywords: Profitability, Financial Risk, Growth, Earnings Management

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