Prima Adijaya Raspati, - and Elis Mediawati, - (2025) PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA: Studi Kasus Pada Perusahaan Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan kepemilikan manajerial terhadap manajemen laba. Populasi pada penelitian ini adalah perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Pada penelitian ini, profitabilitas diukur menggunakan rasio Return on Assets (ROA), kepemilikan manajerial diukur menggunakan besaran persentase kepemilikan saham oleh manajemen perusahaan, dan manajemen laba diukur menggunakan Discretionary Accruals dengan Modified Jones Model. Pengambilan data dilakukan dengan metode purposive sampling dengan jumlah sampel 106 perusahaan. Data yang digunakan di penelitian ini merupakan data panel dengan jumlah observasi sebanyak 274. Metode analisis data menggunakan analisis regresi data panel yang diolah menggunakan Eviews versi 12. Hasil Penelitian ini menunjukan profitabilitas berpengaruh terhadap manajemen laba, kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, dan secara simultan profitabilitas dan kepemilikan manajerial memiliki pengaruh terhadap manajemen laba. This study aims to determine the effect of profitability and managerial ownership on earnings management. The population in this study were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. In this study, profitability was measured using the Return on Assets (ROA) ratio, managerial ownership was measured using the percentage of share ownership by company management, and earnings management was measured using Discretionary Accruals with the Modified Jones Model. Data collection was carried out using a purposive sampling method with a sample size of 106 companies. The data used in this study is panel data with a total of 274 observations. The data analysis method used panel data regression analysis processed using Eviews version 12. The results of this study indicate that profitability affects earnings management, managerial ownership does not affect earnings management, and simultaneously, profitability and managerial ownership have an effect on earnings management.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | ID SINTA Dosen Pembimbing: Elis Mediawati: 6009471 |
| Uncontrolled Keywords: | Profitabilitas, Kepemilikan Manajerial, Manajemen Laba Profitability, Managerial Ownership, Earnings Management |
| 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: | Prima Adijaya Raspati |
| Date Deposited: | 08 Sep 2025 06:03 |
| Last Modified: | 08 Sep 2025 06:03 |
| URI: | http://repository.upi.edu/id/eprint/137004 |
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