PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Syafitri Putri Gusasi, - and Elis Mediawati, - and Rozmita Dewi Yuniarti Rozali, - (2025) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan leverage terhadap manajemen laba, serta peran kepemilikan institusional sebagai variabel moderasi. Objek penelitian adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Profitabilitas diukur dengan Return on Assets (ROA), leverage dengan Debt to Equity Ratio (DER), dan manajemen laba dengan pendekatan Discretionary Accruals menggunakan Modified Jones Model. Teknik analisis yang digunakan adalah regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan leverage tidak menunjukkan pengaruh signifikan. Secara simultan, profitabilitas dan leverage berpengaruh signifikan terhadap manajemen laba. Selain itu, kepemilikan institusional terbukti memoderasi secara positif hubungan antara profitabilitas dan manajemen laba, namun tidak memoderasi pengaruh leverage terhadap m najemen laba. Temuan ini mengindikasikan bahwa institusi sebagai pemegang saham besar belum sepenuhnya menjalankan fungsi pengawasan secara efektif, terutama dalam konteks leverage. This study aims to examine the influence of profitability and leverage on earnings management, with institutional ownership as a moderating variable. The research object includes property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Profitability is measured using Return on Assets (ROA), leverage using Debt to Equity Ratio (DER), and earnings management through Discretionary Accruals using the Modified Jones Model. The analytical methods used are panel data regression and Moderated Regression Analysis (MRA). The findings reveal that profitability has a positive and significant effect on earnings management, while leverage does not show a significant effect. Simultaneously, both profitability and leverage significantly influence earnings management. Furthermore, institutional ownership significantly strengthens the relationship between profitability and earnings management but does not moderate the effect of leverage on earnings management. These results suggest that institutional investors, despite their large shareholdings, may not yet function effectively as monitoring agents, particularly regarding leverage-related agency issues.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?hl=en&user=7LH2I40AAAAJ Elis Mediawati: 6009471 Rozmita Dewi Yuniarti Rozali: 6147161
Uncontrolled Keywords:	Profitabilitas, Leverage, Manajemen Laba, Kepemilikan Institusional profitability, leverage, earnings management, institutional ownership
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HG Finance L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Syafitri Putri Gusasi
Date Deposited:	27 Aug 2025 08:23
Last Modified:	27 Aug 2025 08:23
URI:	http://repository.upi.edu/id/eprint/136574

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