PENGARUH PERTUMBUHAN PERUSAHAAN, RISIKO KEUANGAN, KUALITAS AUDIT, PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024)

Malau, Patmawati (2025) PENGARUH PERTUMBUHAN PERUSAHAAN, RISIKO KEUANGAN, KUALITAS AUDIT, PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan menguji pengaruh Pertumbuhan Perusahaan, Risiko Keuangan, Kualitas Audit, dan Profitabilitas terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai variabel moderasi. Objek penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui studi pustaka dan dokumentasi. Sampel penelitian ditentukan dengan metode purposive sampling, jadi didapatkan 59 perusahaan dengan total 177 observasi selama tiga tahun. Teknik analisis data dilaksanakan melalui beberapa tahapan, yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, analisis regresi moderasi (Moderated Regression Analysis), dan uji hipotesis. Seluruh pengolahan serta analisis data dilaksanakan menggunakan perangkat lunak Stata versi 15. Hasil penelitian memperlihatkan Pertumbuhan Perusahaan dan Risiko Keuangan berpengaruh signifikan terhadap Manajemen Laba, sedangkan Kualitas Audit dan Profitabilitas tidak berpengaruh signifikan. Ukuran Perusahaan terbukti mampu memoderasi pengaruh Pertumbuhan Perusahaan dan Risiko Keuangan terhadap Manajemen Laba, namun tidak memoderasi pengaruh Kualitas Audit dan Profitabilitas. Temuan ini memberikan implikasi penting bagi manajemen, investor, dan regulator dalam memahami faktor-faktor yang memengaruhi praktik manajemen laba di sektor properti dan real estate./This study aims to examine the effect of Company Growth, Financial Risk, Audit Quality, and Profitability on Earnings Management, with Company Size as a moderating variable. The objects of this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study used a quantitative approach with data collection techniques through literature and documentation studies. The research sample was determined using a purposive sampling method, resulting in 59 companies with a total of 177 observations over three years. Data analysis techniques were carried out through several stages, namely descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, moderated regression analysis, and hypothesis testing. All data processing and analysis were carried out using Stata software version 15. The results showed that Company Growth and Financial Risk had a significant effect on Earnings Management, while Audit Quality and Profitability did not. Company Size was proven to moderate the effect of Company Growth and Financial Risk on Earnings Management, but did not moderate the effect of Audit Quality and Profitability. These findings provide important implications for management, investors, and regulators in understanding the factors that influence earnings management practices in the property and real estate sector.

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