PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

SARI, MUTIK NOVITA and -, Dr. Zulfikar, SE, M.Si (2021) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to provide empirical evidence about the effect of corporate governance, profitability, labor costs, firm size and firm growth on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. This research was designed using quantitative research. The data used in the study were obtained from the website www.idx.co.id and the company's financial statements. The sampling technique used purposive sampling and obtained a sample of 75 data samples during the 5-year observation period. The collected sample data were analyzed using the SPSS version 26 program using the classical assumption test, then hypothesis testing was carried out using the multiple linear regression analysis method, and statistical test analysis. The results of these tests indicate that research with variables of institutional ownership, managerial ownership, labor costs, firm size and firm growth have a significant effect on earnings management. While the variable size of the audit committee, independent board of commissioners, profitability has no significant effect on earnings management.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Audit committee size, Independent board of commissioners, Institutional ownership, Managerial ownership, Profitability, Labor costs, Company size, Company growth, Earnings management.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MUTIK NOVITA SARI
Date Deposited: 14 Aug 2021 04:08
Last Modified: 14 Aug 2021 04:08
URI: http://eprints.ums.ac.id/id/eprint/93024

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