MARISA, MEIDIAWATI AFIFAH (2021) ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2019. Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT This research aimed to analyze the effect of leverage, firm size, profitability, institutional ownership and managerial ownership to earnings management at banking company listed in Indonesia Stock Exchange from 2015 to 2019. The data use in this research was obtained from company financial annual. The population in this research are the banking company listed in Indonesia Stock Exchange. Sample selection technique that use is purposive sampling and acquired 40 banking company with the 2014 - 2016 research period. Method of data analysis in this research is deskriptif analysis and multiple regression analysis and processed use SPSS 25 (Statistical Package for the Social Sciences 25). Based on test results showed leverage and profitability have a significant effect to earning management. while firm size, institutional ownership and managerial ownership have not a significant effect to earnings management. That simultaneously leverage, firm size, profitability, institutional ownership and managerial ownership have a significant effect to earning management. Keyword : Leverage, Firm Size, Profitability, Institutional Ownership, Managerial Ownership, Earnings Management

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 07:00
Last Modified:	13 Apr 2022 07:00
URI:	http://repo.itsm.ac.id/id/eprint/697

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